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.
About This Bill
Committee
Latest Action · August 13, 2026
Referred to the House Committee on Ways and Means.
This bill would impose a 10 percent excise tax on colleges and universities that allow male athletes to participate in female intercollegiate sports programs. The tax applies to private institutions and most nonprofit colleges but excludes public state universities. The tax is calculated as 10 percent of an institution's total spending on all intercollegiate athletic programs for any year in which male participation in female sports occurs. Schools subject to the tax are prohibited from passing the costs to students through tuition or fee increases, with enforcement responsibilities assigned to the Secretary of Education. The tax would take effect for taxable years beginning after December 31, 2025.
Take Action
Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.