S. 4969Senate117th Congress (2021-2023)In Committee

Athlete Opportunity and Taxpayer Integrity Act

Sponsored by John ThuneSen. John Thune (R-SD)
Introduced September 28, 2022

AI-Generated Summary

Updated February 8, 2026 at 5:52 PM UTC

The Athlete Opportunity and Taxpayer Integrity Act changes the tax code to stop donors from claiming a charitable deduction for any part of a contribution that is used to pay college athletes for the use of their name, image, or likeness. The rule does not apply when the donation is made directly to an eligible educational institution. The amendment takes effect for contributions in tax years beginning after the law is enacted, affecting donors, colleges, and athletes.

Key Provisions

  • Adds a new provision to Section 170 that disallows a deduction for contributions used to compensate secondary or post‑secondary school athletes for their name, image, or likeness.
  • Provides an exception so the disallowance does not apply to contributions made directly to an eligible educational institution.
  • Renumbers existing subsections and updates Section 63(b)(4) to reference the new subsection.
  • Specifies that the changes apply to contributions made in taxable years beginning after enactment.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

September 28, 2022

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SenateIntro Referral

Introduced in Senate

September 28, 2022

SenateIntro Referral

Read twice and referred to the Committee on Finance.

September 28, 2022

Floor Debate

2 members

What members said about S. 4969 on the floor

1 Republican1 Democrat
Alex Padilla
Sen. Alex PadillaD-CA · Sep 28, 2022

Mr. President, I rise to introduce the Renewing Immigration Provisions of the Immigration Act of 1929 Act. There are currently 11 million noncitizens in the United States. It is not feasible or…

John Thune
Sen. John ThuneR-SD · Sep 28, 2022

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

John Thune
Sen. John ThuneR-SD · Sep 28, 2022

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued September 28, 2022

II

117th CONGRESS

2d Session

S. 4969

IN THE SENATE OF THE UNITED STATES

September 28, 2022

Mr. Thune (for himself and Mr. Cardin) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics.

1.

Short title

This Act may be cited as the Athlete Opportunity and Taxpayer Integrity Act.

2.

Disallowance of deduction for contributions for certain purposes relating to college athletics

(a)

In general

Section 170 of the Internal Revenue Code of 1986 is amended by redesignating subsections (p) and (q) as subsections (q) and (r), respectively, and by inserting after subsection (o) the following new subsection:

(p)

Contributions for certain purposes relating to college athletics

(1)

In general

No deduction shall be allowed for any contribution any portion of which is used by the donee to compensate 1 or more secondary or post-secondary school athletes for the use of their name, image, or likeness by reason of their status as athletes.

(2)

Exception

Paragraph (1) shall not apply to any contribution made directly to an organization which is an eligible educational institution (as defined in section 25A(f)(2)).

.

(b)

Conforming amendment

Section 63(b)(4) of the Internal Revenue Code of 1986 is amended by striking 170(p) and inserting 170(q).

(c)

Effective date

The amendments made by this section shall apply to contributions made in taxable years beginning after the date of the enactment of this Act.