Fair Play Enforcement Act

Adrian Smith

Republican · NE · Representative

Source: Congress.gov · FEC

• Brendan F. Boyle (D-PA-2)Original· 2026-10-06

Referred to the House Committee on Ways and Means.

2026-10-06

Source: Congress.gov

Plain-English summary pending. Introduced on 2026-10-06. Check back soon — summaries are generated as bills progress through Congress.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10767 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10767 To amend the Internal Revenue Code of 1986 to impose an excise tax on colleges and universities allowing specified individuals to participate in intercollegiate athletics. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 6, 2026 Mr. Smith of Nebraska (for himself and Mr. Boyle of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose an excise tax on colleges and universities allowing specified individuals to participate in intercollegiate 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 ``Fair Play Enforcement Act''. SEC. 2. IMPOSITION OF EXCISE TAX ON COLLEGES AND UNIVERSITIES ALLOWING SPECIFIED INDIVIDUALS TO PARTICIPATE IN INTERCOLLEGIATE ATHLETICS. (a) In General.--Chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter I--Colleges and Universities Allowing Specified Individuals to Participate in Intercollegiate Athletics ``Sec. 4969. Imposition of tax. ``SEC. 4969. IMPOSITION OF TAX. ``(a) In General.--There is hereby imposed on any eligible educational institution which commits an athletic participation violation during any taxable year a tax equal to the applicable percentage of the gross athletic receipts of such institution for such taxable year. ``(b) Applicable Percentage.--For purposes of subsection (a), the applicable percentage with respect to any eligible educational institution which commits an athletic participation violation during any taxable year is determined under the following table with respect to the aggregate number of separate athletic participation violations committed by such institution during such taxable year and the preceding 5 taxable years (referred to in such table as the `applicable period'): ---------------------------------------------------------------------------------------------------------------- The applicable ``If the number of violations during the applicable period is: percentage is: ---------------------------------------------------------------------------------------------------------------- 1 5 percent ---------------------------------------------------------------------------------------------------------------- 2 10 percent ---------------------------------------------------------------------------------------------------------------- In excess of 2 20 percent ---------------------------------------------------------------------------------------------------------------- ``(c) Definitions.--For purposes of this section-- ``(1) Eligible educational institution.--The term `eligible educational institution' has the meaning given such term in section 25A(f)(2). ``(2) Athletic participation violation.-- ``(A) In general.--The term `athletic participation violation' means, with respect to any eligible educational institution, any instance in which such institution knowingly allows the active participation of a specified individual in any intercollegiate athletic event or competition. ``(B) Exceptions.--Such term shall not include any instance in which a specified individual-- ``(i) actively participates in a practice session for any intercollegiate athletic event or competition, ``(ii) appears on a roster for, but does not actively participate in, any intercollegiate athletic event or competition, or ``(iii) actively participates in any intercollegiate athletic event or competition pursuant to a court order. ``(C) Aggregation rule.--All athletic participation violations committed by an eligible educational institution with respect to individuals described in paragraph (3)(A) shall be treated as one such violation to the extent such violations are determined by the Secretary to be derived from the same set of facts and circumstances. ``(3) Specified individual.--The term `specified individual' means, with respect to any intercollegiate athletic event or competition, any individual-- ``(A) who has placed any wager (without regard to the manner in which placed) with respect to any intercollegiate athletic event or competition, or ``(B) who has been employed as an athlete by, and appeared on a roster for, a professional sports franchise with respect to a similar athletic event or competition. ``(4) Gross athletic receipts.--The term `gross athletic receipts' means, with respect to…

any eligible educational institution for any taxable year, the gross receipts of such institution for such taxable year which are attributable to, or derived in connection with, any intercollegiate athletic program of such institution. ``(d) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.''. (b) Clerical Amendment.--The table of subchapters for chapter 42 of such Code is amended by adding at the end the following new item: ``subchapter i--colleges and universities allowing specified individuals to participate in intercollegiate athletics.''. (c) Effective Date.--The amendments made by this section shall apply with respect to taxable years ending after the date of the enactment of this Act. <all>

• HR10706Strengthening Innovation in Medicare and Medicaid Act
  Referred to Committee · 2026-10-01
• HR10412To amend the Internal Revenue Code of 1986 to eliminate the State opt-in requirement for the qualified elementary and secondary education scholarship credit.
  Referred to Committee · 2026-09-16
• HR10413To amend the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.
  Referred to Committee · 2026-09-16
• HR3164Ensuring Community Access to Pharmacist Services Act
  Referred to Committee · 2026-05-21