S. 5661 · 119th Congress · pending
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.
Read twice and referred to the Committee on Finance.
Latest official action 2026-09-30 · Referred
The bill, briefly
A source summary has not been retrieved yet. Read the official bill to inspect its provisions.
Congressional Research Service · 2026-10-14
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Sponsor
Raphael G. Warnock
Senate · GA · Democratic
$76,565PAC receipts · 2025–2026
Cosponsor
Katie Boyd Britt
Senate · AL · Republican
$477,300PAC receipts · 2025–2026
1 of 1 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
ELECT - THE PAC OF THE ALABAMA FARMERS FEDERATION$15,000
Katie Boyd Britt · Cosponsor · $15,000
Official PAC recordAMERICAN COUNCIL OF LIFE INSURERS POLITICAL ACTION COMMITTEE$10,000
MEDICAL DEVICE MANUFACTURERS ASSOCIATION PAC$10,000
Katie Boyd Britt · Cosponsor · $10,000
Official PAC recordNATIONAL PORK PRODUCERS COUNCIL PORK PAC$10,000
Raphael G. Warnock · Sponsor · $10,000
Official PAC recordCOCA-COLA BOTTLING COMPANY UNITED, INC. COMMITTEE FOR GOOD GOVERNMENT$7,500
Katie Boyd Britt · Cosponsor · $7,500
Official PAC recordHOLLAND & KNIGHT COMMITTEE FOR EFFECTIVE GOVERNMENT$7,500
INSURED RETIREMENT INSTITUTE POLITICAL ACTION COMMITTEE (IRI PAC)$7,500
THE HARTFORD INSURANCE GROUP, INC. FEDERAL PAC (AKA HARTFORD ADVOCATES FEDERAL FUND)$7,000
Katie Boyd Britt · Cosponsor · $7,000
Official PAC recordUNITEDHEALTH GROUP INCORPORATED PAC (UNITEDHEALTH GROUP PAC)$6,500
Katie Boyd Britt · Cosponsor · $6,500
Official PAC recordBREAD FINANCIAL HOLDINGS, INC. PAC (AKA BREAD FINANCIAL PAC)$6,000
ANIMAL WELLNESS ACTION PAC$5,500
Katie Boyd Britt · Cosponsor · $5,500
Official PAC recordACPAC ACA INTERNATIONAL POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordALABAMA PEANUT PRODUCERS ASSOCIATION, PEANUTPAC OF ALABAMA$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordAMALGAMATED TRANSIT UNION - COPE$5,000
Raphael G. Warnock · Sponsor · $5,000
Official PAC recordAMERICAN COLLEGE OF OB-GYNS PAC (OB-GYN PAC)$5,000
Raphael G. Warnock · Sponsor · $5,000
Official PAC recordAMERICAN FRUIT & VEGETABLE PAC AKA FAV PAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordAMERICAN PEANUT SHELLERS ASSOCIATION POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordAMGEN INC. POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordAPPRAISAL INSTITUTE PAC (AI PAC)$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordARPAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordBALCH AND BINGHAM LLP FEDERAL POLITICAL COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordCENCORA, INC. PAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordDEPOSITORY TRUST AND CLEARING CORPORATION PAC - DTCC PAC; THE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordDRUMMOND COMPANY, INC. POLITICAL ACTION COMMITTEE (DPAC)$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordEMPLOYEES OF PALANTIR TECHNOLOGIES INC. PAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordFEDERATION OF EXCHANGE ACCOMODATORS 1031 PAC$5,000
Raphael G. Warnock · Sponsor · $5,000
Official PAC recordFIFTH THIRD BANCORP FEDERAL POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordFINANCIAL SERVICES INSTITUTE PAC$5,000
IN THE ARENA PAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordJBS USA FOOD COMPANY PAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordJPMORGAN CHASE & CO. FEDERAL POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordKING & SPALDING NONPARTISAN COMMITTEE FOR GOOD GOVERNMENT$5,000
Raphael G. Warnock · Sponsor · $5,000
Official PAC recordLINCOLN NATIONAL CORPORATION POLITICAL ACTION COMMITTEE (AKA LINCOLN FINANCIAL FEDERAL POLITICAL ACTION COMMITTEE, FEDERAL LFGPAC)$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordMOTOROLA SOLUTIONS, INC. POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordNATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES PAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordNATIONAL PEANUT BUYING POINTS ASSOCIATION PEANUT BUYING POINT PAC$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordNATIONAL PECAN FEDERATION INC. POLITICAL ACTION COMMITTEE (PECAN PAC)$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordNATIONWIDE MUTUAL INSURANCE COMPANY FINANCIAL & INVESTMENTS POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordOUTDOOR AMUSEMENT BUSINESS ASSOCIATION INC POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordPRINCIPAL LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$5,000
Katie Boyd Britt · Cosponsor · $5,000
Official PAC recordThe largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
This bill is not enacted. Post-enactment results do not apply yet.