The purpose of this legislation is to impose a tax on income earned by U.S. athletes who compete in global athletic events while representing foreign entities that are deemed to be of concern. The aim is to discourage athletes from aligning with these foreign entities and to ensure that income from such activities is taxed at a high rate. The key provision of this legislation establishes a 100 percent tax on all income earned by U.S. athletes from competing in specified global athletic events on behalf of foreign entities of concern.