For tax years beginning after 2026, businesses would exclude athletics workers when identifying five top-paid employees under a federal pay-deduction limit.
Businesses would leave athletics workers out when identifying five highest-paid employees for a federal limit on deducting employee pay. This would apply to tax years beginning after 2026.
Businesses would exclude athletics workers from the five-highest-paid employee count used for the federal limit on deducting certain employee pay. The exclusion would cover people who provide athletics services to the business claiming the deduction. The meaning of athletics services would come from the cited federal regulation as it exists when this provision becomes law. The exclusion would apply to tax years beginning after December 31, 2026.
No hearings or votes scheduled.