S.Amdt. 1765

SA 1765. Mr. ISAKSON (for himself and Mr. Perdue) submitted an
amendment intended to be proposed by him to the bill H.R. 1, to provide
for reconciliation pursuant to titles II and V of the concurrent
resolution on the budget for fiscal year 2018; which was ordered to lie
on the table; as follows:

Beginning on page 309, strike line 18 and all that follows
through page 310, line 4 and insert the following:

SEC. 13704. TAX-EXEMPT STATUS FOR PROFESSIONAL SPORTS
LEAGUES.

(a) In General.--Paragraph (6) of section 501(c) is amended
by striking ``professional football leagues (whether or not
administering a pension fund for football players)'' and
inserting ``professional sports leagues whose members all
have an independent contractor relationship with the league
(whether or not administering a pension fund for athletes)''.
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