# 119-hr-10767: Fair Play Enforcement Act

119-hr-10767, Fair Play Enforcement Act, is a 119th Congress bill sponsored by Rep. Smith, Adrian [R-NE-3] (R-NE); status introduced; PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/legislation/119-hr-10767
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10767
- Congress: 119
- Title: Fair Play Enforcement Act
- Status: introduced
- Introduced: 2026-10-06
- Sponsor: Rep. Smith, Adrian [R-NE-3] (R-NE)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-16

## Summary

**Creates an excise tax on colleges tied to athletic participation violations.** This bill would tie a tax to an institution's gross athletic receipts and increase the rate for repeat offenses. - Colleges and universities would owe a tax equal to a percentage of their gross athletic receipts when they allow covered individuals to play. The rate is 5 percent for 1 violation, 10 percent for 2 violations, and 20 percent for more than 2 violations counted across the current year plus the prior 5 taxable years. - "Specified individuals" include anyone who placed a wager on an intercollegiate event and anyone who previously appeared on a professional team's roster for a similar event. The bill exempts practice-only participation, being on a roster without playing, and court-ordered participation. - The Treasury Secretary would be able to issue regulations and treat related incidents as a single violation under an aggregation rule. The bill would add a new Subchapter I to Chapter 42 of the tax code and apply to taxable years ending after enactment.

## Cosponsors (1)

- Rep. Boyle, Brendan F. [D-PA-2] (D-PA), 2026-10-06T00:00:00.000Z

## Provisions PRIA read

- Colleges face new sports tax: cost, medium. This bill would create a new excise tax on eligible colleges and universities that commit covered athletic participation violations. The tax would be charged on an institution’s gross athletic receipts for the year. The rate would be 5% for one violation, 10% for two, and 20% for more than two, cou…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6500: Continuing Appropriations and Extensions Act, 2027
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2548: Sanctioning Russia Act of 2025

## Sources
- [119-hr-10767 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10767)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6500: Continuing Appropriations and Extensions Act, 2027](https://policyrisk.com/legislation/119-hr-6500)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10767 (as of 2026-10-16).