To amend the Internal Revenue Code of 1986 to impose a tax on income earned from competing in global athletic events on behalf of foreign entities of concern.

The bill titled "To amend the Internal Revenue Code of 1986 to impose a tax on income earned from competing in global athletic events on behalf of foreign entities of concern" was introduced in the 119th Congress on February 25, 2026. It aims to introduce a tax on income derived from participating in global sports competitions for foreign entities considered as concerning.