There is one summary for H.R.4544. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/01/2014)

Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014 - Amends the Internal Revenue Code to deny to an individual who owns a professional sports franchise a tax deduction for any fine or similar penalty paid by such owner to the professional sports league or association.