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.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10090 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10090 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES August 13, 2026 Ms. Hageman (for herself and Mrs. Biggs of South Carolina) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EXCISE TAX ON CERTAIN INSTITUTIONS OF HIGHER EDUCATION THAT ALLOW MALE PARTICIPATION IN FEMALE INTERCOLLEGIATE ATHLETIC PROGRAMS OR EVENTS. (a) In General.--Subchapter D of chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 4960A. TAX ON CERTAIN INSTITUTIONS OF HIGHER EDUCATION THAT ALLOW MALE PARTICIPATION IN FEMALE INTERCOLLEGIATE ATHLETIC PROGRAMS OR EVENTS. ``(a) In General.--There is hereby imposed on any applicable institution of higher education that permits, for any portion of a taxable year, the participation of an individual whose sex is male in any intercollegiate athletic program or event designated for females, a tax equal to 10 percent of the institution's aggregate expenditures on all intercollegiate athletic programs during such taxable year. ``(b) Definitions.--For purposes of this section-- ``(1) Applicable institution of higher education.--The term `applicable institution of higher e