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 remuneration, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 10682.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. MALLIOTAKIS, as printed in the Congressional Record (Vol. 172, No. 156, October 1, 2026, Page H6020):
  Article 1, Section 8
  Source: Congress.gov, Congressional Record October 1, 2026 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  20 characters

  Congress.gov bill record

  H.R. 10682, 119th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/119/hr/10682

  Record last updated by Congress.gov

  October 23, 2026

  PORKER copy retrieved

  October 23, 2026

  Stored copy, SHA-256 of the file

  e28702c8f8944af67c79c485ac5307bda462708df345a6d31337846cbc8a8668

  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 October 23, 2026). Not every bill gets one.

From the Congress.gov bill record for H.R. 10682, last updated October 23, 2026. PORKER’s copy was retrieved October 23, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.