To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.

Cost and committee reports

Official records Congress.gov attaches to H.R. 6774.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. THOMPSON of California, as printed in the Congressional Record (Vol. 169, No. 205, December 13, 2023, Page H6943):
  Article I The single subject of this legislation is: Limit the availability of 501(c)6 tax treatment in certain circumstances
  Source: Congress.gov, Congressional Record December 13, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  125 characters

  Congress.gov bill record

  H.R. 6774, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/6774

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  763428c8213d36846bc803e6f563dad2ebe09837b1022cf654dda3a5ea90d6bc

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of July 24, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 6774, last updated July 24, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.