S. 5661 · 119th Congress · 2025–2026
A bill to amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises under the limitation on the deduction for certain employee renumeration, and for other purposes.
S. 5661 in the 119th Congress (2025–2026) was introduced on Sep 30, 2026, sponsored by Raphael G. Warnock with 1 co-sponsors.
During the 119th Congress (2025–2026), Donald Trump was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Sep 30, 2026
- Co-sponsors
- 1
Sponsor
Raphael G. Warnock (D-GA). Co-sponsors: 1 Republican.
Where it stands
- IntroducedSep 30, 2026
- Passed the Senate—
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Finance. (Sep 30, 2026)
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Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “S. 5661 (119th Congress): A bill to amend the Internal Revenue Code…,” https://www.capitolreceipts.com/bill/119-s-5661/a-bill-to-amend-the-internal-revenue-code-of (accessed 2026-10-16).