# 119-s-5661: 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.

119-s-5661, 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., is a 119th Congress bill sponsored by Sen. Warnock, Raphael G. [D-GA] (D-GA); status introduced; PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/legislation/119-s-5661
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5661
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2026-09-30
- Sponsor: Sen. Warnock, Raphael G. [D-GA] (D-GA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-16

## Summary

**Exempts athletes from the 'top-five' $1 million deduction cap calculation under Section 162(m).** This bill would exclude employees who perform services in athletics from being counted among the five highest compensated employees, which can let franchises deduct more player pay. - Professional sports teams and players: Teams could deduct more athlete compensation because athletes would not count toward the five highest compensated employees for the $1 million deduction limit. - Non-athletic executives and staff: Executives and other non-athletic employees would still be counted for the five-person test and remain subject to the $1 million cap. - Rules and timing: The exclusion uses the athletics definition at 26 C.F.R. 1.199A-5(b)(2)(viii) as in effect on enactment and applies to taxable years beginning after December 31, 2026.

## Cosponsors (1)

- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2026-09-30T00:00:00.000Z

## Provisions PRIA read

- More deductible pay for sports teams: benefit, high. If enacted, this bill would exclude employees who perform services in athletics, as defined by the cited Treasury regulation, from a top-five pay test used in tax law. That test determines who is subject to the $1,000,000 deduction cap on compensation under Section 162(m). Excluding athletes could…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-5283: Momnibus Act
- 119-s-3257: John A. Hauser Mental Health in Aviation Act
- 119-s-3990: PrEP Access and Coverage Act of 2026

## Sources
- [119-s-5661 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5661)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3257: John A. Hauser Mental Health in Aviation Act](https://policyrisk.com/legislation/119-s-3257)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5661 (as of 2026-10-16).