Congress taxes U.S. athletes 100% if they compete for disfavored nations
H.R. 7707 — OLYMPICS Act · Filed by Andrew Ogles (R-TN) · Introduced Feb 25, 2026 · Referred to committee
Your members of Congress
Enter a ZIP to see where your representative and both senators stood on this bill.
Looked up on this device — your ZIP is never stored on our servers.
What it does
This bill imposes a 100% tax on U.S. citizens and permanent residents who earn money competing in global athletic events (Olympics, World Cup, Wimbledon, Tour de France, etc.) on behalf of countries designated as 'foreign entities of concern' under federal law. The tax applies to both competition winnings and sponsorship deals tied to that competition. The income is excluded from normal gross income but is subject to this dedicated 100% tax.
Why we flagged it
The bill's operative mechanism is a 100% confiscatory tax on a specific class of citizens based on their choice of which country to represent in sports. This is functionally a penalty on political/national allegiance choice, not a conventional tax or regulatory measure.
What the text implies
- The bill creates a precedent for 100% confiscatory taxation on citizens based on their personal choices and associations, potentially opening the door to similar penalties on other forms of income tied to 'disfavored' foreign entities.
- The definition of 'foreign entity of concern' is cross-referenced to section 4872(2) of title 10 USC, which is not provided in the bill text. This creates opacity: citizens cannot know in advance which countries trigger the tax without consulting external regulatory definitions.
The full analysis lists 5 implications of this text.
Who it affects
The bill restricts the earning rights of a narrow class of U.S. citizens and permanent residents by imposing a confiscatory 100% tax on income from competing for designated foreign countries.