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United States of America: Bill introduced to exclude prizes and awards won in competition in the Olympic Games or the Paralympic Games

Senator John Thune has proposed legislation to exempt from US income tax prices and awards won in the Olympic and Paralympic Games. The prizes awarded by the US Olympic Commission amount to USD 25,000 for gold, USD 15,000 for silver and USD 10,000 for bronze medals. Currently such awards are subject to the marginal income tax bracket of the individual sportsperson (maximally 39.6%). Whether the Bill will be brought further needs to be awaited. Apparently there is support from both parties and the White House.   Source:,
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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