[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10090 Introduced in House (IH)]

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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 education' means any eligible 
        educational institution (as defined in section 25A(f)(2)) which 
        is not described in the first sentence of section 511(a)(2)(B) 
        (relating to State colleges and universities).
            ``(2) Male.--The term `male' means an individual who has, 
        had, will have, or would have (but for a developmental or 
        genetic anomaly or historical accident) the reproductive system 
        that at some point produces, transports, and utilizes sperm for 
        fertilization.
            ``(3) Female.--The term `female' means an individual who 
        has, had, will have, or would have (but for a developmental or 
        genetic anomaly or historical accident) the reproductive system 
        that at some point produces, transports, and utilizes eggs for 
        fertilization.
            ``(4) Sex.--The term `sex' means an individual's biological 
        sex, either male or female.
    ``(c) Anti-Pass-Through Requirement.--An institution subject to the 
tax imposed under subsection (a) shall not increase the amount of 
tuition or mandatory fees charged to enrolled students in any academic 
year as a result of liability under this section. The Secretary of 
Education shall promulgate regulations to enforce this subsection.''.
    (b) Conforming Amendment.--The table of sections for subchapter D 
of chapter 42 of such Code is amended by adding at the end the 
following new item:

``Sec. 4960A. Tax on certain institutions of higher education that 
                            allow male participation in female 
                            intercollegiate athletic programs or 
                            events.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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