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.

# Summary of HR 7707 **What the Bill Would Do** HR 7707 would create a new tax on income that American athletes earn when competing in international sporting events on behalf of countries or entities designated as "of concern" to the U.S. government. Essentially, if an American athlete competes for a foreign country or organization flagged by the government, they would owe federal income tax on the money they receive from that competition. **Who It Affects and Key Details** This bill primarily affects American athletes who compete internationally, particularly those who might represent countries that the U.S. considers adversarial or problematic.

The bill references "foreign entities of concern," though it doesn't specify which countries or organizations would fall into this category. The legislation would modify the tax code to classify such athletic income differently than it currently is treated, making it subject to federal taxation. **Current Status** The bill was introduced in the 119th Congress by Representative Andrew Ogles (R-TN) and is currently in committee, meaning it has not yet advanced to a full House vote. At this stage, the bill remains in the early phases of the legislative process and would require committee approval and further votes before potentially becoming law.