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.

This bill would create a new federal excise tax on certain private colleges and universities if they allow a male student to participate in a female intercollegiate athletic program or event during a taxable year.

What the tax would be

The tax would equal 10% of the school’s total spending on all intercollegiate athletic programs for that year. In other words, if a covered school lets a male athlete compete in a women’s collegiate sports program or event, the school could owe a tax based on its overall athletics expenditures, not just the affected team.

Which schools would be covered

The bill applies to an “applicable institution of higher education”, which it defines as an eligible educational institution that is not a state college or university. In practical terms, this means the tax is aimed at certain private colleges and universities rather than public state schools.

How the bill defines sex

The bill defines male, female, and sex using biological terms. For purposes of this tax, “sex” means biological sex, either male or female, as described in the bill’s definitions.

Limits on passing the cost to students

If a school becomes subject to the tax, the bill says it cannot raise tuition or mandatory fees for enrolled students in order to cover the tax liability. The Secretary of Education would be required to issue regulations to help enforce that rule.

When it would take effect

The tax would apply to taxable years beginning after December 31, 2025.

Relevant Companies

None found