To amend the Internal Revenue Code of 1986 to impose an excise tax on certain institutions of higher education that allow male participation in female intercollegiate athletic programs or events.

This bill would add a new federal excise tax to the Internal Revenue Code. A college or university that lets a person whose biological sex is male take part in any intercollegiate athletic program or event designated for females, at any point in a tax year, would owe a tax equal to 10 percent of its total spending on all intercollegiate athletics that year. The tax would not apply to State colleges and universities. The bill defines male, female, and sex based on reproductive biology, bars institutions from raising tuition or mandatory fees because of the tax, and would apply to tax years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Harriet M. Hageman Republican sponsor
• 3 cosponsors