WASHINGTON -- Americans who win gold, silver or bronze at the Olympics gets a cash award from the U.S. Olympic Committee of tens of thousands of dollars.

Sen. Marco Rubio of Florida doesn't want them paying taxes on the honorariums.

The Republican lawmaker introduced a bill Wednesday that would exempt medal winners from the taxes, calling the penalty ridiculous. The USOC says a gold medalist gets $25,000, a silver medalist $15,000 and a bronze winner $10,000.

What about NBA stars on the basketball team like the Miami Heat's LeBron James? Rubio's office says that the Olympics are unique, with U.S. athletes volunteering to represent the country, and that success should be celebrated, not taxed.

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  • Michael Phelps

    United States' Michael Phelps poses with his gold medal for the men's 4x200-meter freestyle relay swimming final at the Aquatics Centre in the Olympic Park during the 2012 Summer Olympics in London, Tuesday, July 31, 2012.

  • Michael Phelps

    United States' Michael Phelps, left, Ricky Berens, second left, Ryan Lochte, center, and Conor Dwyer celebrate their gold medal win in the men's 4 x 200-meter freestyle relay final at the Aquatics Centre in the Olympic Park during the 2012 Summer Olympics in London, Tuesday, July 31, 2012.

  • Michael Phelps

    United States' Conor Dwyer, left, Michael Phelps, center, Ryan Lochte, second right, and Ricky Berens, right, pose with their gold medals after their win in the men's 4 x 200-meter freestyle relay at the Aquatics Centre in the Olympic Park during the 2012 Summer Olympics in London, Tuesday, July 31, 2012.

  • Michael Phelps

    United States' Conor Dwyer, second from left, United States' Ryan Lochte, third from let, United States' Ricky Berens, fourth from left, and United States' Michael Phelps react as they win gold in the men's 4x200-meter freestyle relay swimming final at the Aquatics Centre in the Olympic Park during the 2012 Summer Olympics in London, Tuesday, July 31, 2012.

  • Michael Phelps

    United States' Michael Phelps, left, and France's Yannick Agnel speak after the men's 4 x 200-meter freestyle Relay swimming final at the Aquatics Centre in the Olympic Park during the 2012 Summer Olympics in London, Tuesday, July 31, 2012. The United States won gold, France silver.

  • Michael Phelps

    United States' Michael Phelps, right, celebrates winning gold in the men's 4x200-meter freestyle relay swimming final at the Aquatics Centre in the Olympic Park during the 2012 Summer Olympics in London, Tuesday, July 31, 2012.

  • Michael Phelps

    United States men's relay team members Conor Dwyer, left, Ryan Lochte, center, Ricky Berens, right, and Michael Phelps, bottom, celebrate their gold medal win in the men's 4 x 200-meter freestyle relay at the Aquatics Centre in the Olympic Park during the 2012 Summer Olympics in London, Tuesday, July 31, 2012.

  • Michael Phelps

    The United States team celebrate as teammate Michael Phelps touches to win the gold in the Men's 4 x 200m Freestyle Relay final on Day 4 of the London 2012 Olympic Games at the Aquatics Centre on July 31, 2012 in London, England.

  • Michael Phelps

    US' Michael Phelps dives during the men's 4x200m freestyle relay final swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    US' Michael Phelps dives during the men's 4x200m freestyle relay final swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    US' Michael Phelps competes in the men's 4x200m freestyle relay final swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    Conor Dwyer, Ryan Lochte and Ricky Berens of the United States celebrate as teammate Michael Phelps touches to win the gold in the Men's 4 x 200m Freestyle Relay final on Day 4 of the London 2012 Olympic Games at the Aquatics Centre on July 31, 2012 in London, England.

  • Michael Phelps

    US swimmer Michael Phelps walks on the podium after winning silver in the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    US swimmer Michael Phelps poses on the podium after winning silver in the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    US swimmer Michael Phelps stands on the podium after winning a silver medal in the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    US swimmer Michael Phelps poses with his silver medal on the podium of the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    US swimmer Michael Phelps applauds as he poses with his silver medal on the podium of the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Olympics Day 4 - Swimming

    Silver medallist Michael Phelps of the United States waves to the crowd after receiving his silver medal for the Men's 200m Butterfly final on Day 4 of the London 2012 Olympic Games at the Aquatics Centre on July 31, 2012 in London, England.

  • Michael Phelps

    US swimmer Michael Phelps poses with the silver medal on the podium of the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    US swimmer Michael Phelps (C) poses with the silver medal on the podium of the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    South Africa's Chad Le Clos (C) poses on the podium with the gold medal flanked by silver medalist (L) US swimmer Michael Phelps and bronze medalist (R) Japan's Takeshi Matsuda after winning the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    Silver medallist Michael Phelps of the United States, gold medallist Chad le Clos of South Africa and bronze medallist Takeshi Matsuda of Japan pose on the podium during the medal ceremony for the Men's 200m Butterfly final on Day 4 of the London 2012 Olympic Games at the Aquatics Centre on July 31, 2012 in London, England.

  • Michael Phelps

    Silver medalist US swimmer Michael Phelps leaves after the podium ceremony of the men's 200m butterfly final during the swimming event at the London 2012 Olympic Games on July 31, 2012 in London.

  • Michael Phelps

    Debbie Phelps (L) the mother of Michael Phelps of the United States and his sisters Hilary Phelps (Bottom R) and Whitney Phelps (Top R) watch the evening session on Day 4 of the London 2012 Olympic Games at the Aquatics Centre on July 31, 2012 in London, England.