Athlete Opportunity and Taxpayer Integrity Act
This bill denies a tax deduction for contributions (except contributions made directly to certain institutions of higher education) used to compensate one or more secondary or post-secondary school athletes for the use of their names, images, or likenesses by reason of their status as athletes.
To amend the Internal Revenue Code of 1986 to disallow a deduction for 
   charitable contributions for certain purposes relating to college 
                               athletics.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.
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Athlete Opportunity and Taxpayer Integrity Act
A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics.
Athlete Opportunity and Taxpayer Integrity Act
Sen. Thune, John