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One Big Beautiful Bill: Update on Provisions for Sports Industry

On May 22, 2025, the House of Representatives passed the draft tax legislation (the “Revised House Draft Bill”). The Revised House Draft Bill contains certain changes to the original bill that was released on May 12, 2025 by...more

The One Big Beautiful Bill: Relevant Provisions for Sports Industry

On May 12, 2025, the House Ways and Means Committee released an updated text of draft tax legislation (the “House Draft Bill”)...more

Players, Staff and Draft Picks May be Traded Tax-Free Under New Safe Harbor

On April 11, 2019, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2019-18, creating a safe harbor that allows professional sports teams to treat trades of personnel contracts (including contracts for...more

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