Name and logo royalties treated as unrelated business taxable income
Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle C — Make America Win Again › Part 1 — Working Families over Elites
Read this section in the full bill →
This section appears in one version only, so there is nothing to compare yet.
(a) In general Section 513 is amended by adding at the end the following new subsection: (k) Name and logo royalties Any sale or licensing by an organization of any name or logo of the organization (including any trademark or copyright relating to such name or logo) shall be treated as an unrelated trade or business regularly carried on by such organization.. (b) Calculation of unrelated business taxable income Section 512(b) is amended by adding at the end the following new paragraph: (20) Special rule for name and logo royalties Notwithstanding any other paragraph of this subsection, any income derived from any sale or licensing described in section 513(k) shall be included as an item of gross income derived from an unrelated trade or business.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.