119th (2025–2027)
H.R. 10090
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.