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.

HR 10682 (119th Congress) is federal legislation introduced in the U.S. House of Representatives on October 1, 2026. Sponsored by Rep. Malliotakis, Nicole [R-NY-11]. Current status: Referred to the House Committee on Ways and Means. (2026-10-01).