# 119-hr-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.

119-hr-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., is a 119th Congress bill sponsored by Rep. Hageman, Harriet M. [R-WY-At Large] (R-WY); status introduced; PRIA reads it as touching household money (as of 2026-09-03).

- Canonical: https://policyrisk.com/legislation/119-hr-10090
- As of: 2026-09-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10090
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2026-08-13
- Sponsor: Rep. Hageman, Harriet M. [R-WY-At Large] (R-WY)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-03

## Summary

**Imposes a new 10% excise tax on certain private colleges that allow male participation in female-designated intercollegiate athletics.** This bill would tax covered institutions based on their total athletic spending and bars passing the cost to students.

## Cosponsors (3)

- Rep. Biggs, Sheri [R-SC-3] (R-SC), 2026-08-13T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2026-08-27T00:00:00.000Z
- Rep. Harrigan, Pat [R-NC-10] (R-NC), 2026-09-01T00:00:00.000Z

## Provisions PRIA read

- 10% tax on private college sports: cost, medium. If enacted, the bill would impose a 10% excise tax on a college's total intercollegiate athletic spending for a taxable year. The tax would apply only if the college allowed a male to participate, for any portion of that taxable year, in athletics designated for females. It would apply to eligible…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2395: SHORT Act
- 119-hr-5483: Chloe Cole Act
- 119-hr-7651: Chloe Cole Act of 2026
- 119-hr-925: Dismantle DEI Act of 2025
- 119-hr-7: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025

## Sources
- [119-hr-10090 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10090)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2395: SHORT Act](https://policyrisk.com/legislation/119-hr-2395)
- [119-hr-5483: Chloe Cole Act](https://policyrisk.com/legislation/119-hr-5483)
- [119-hr-7651: Chloe Cole Act of 2026](https://policyrisk.com/legislation/119-hr-7651)
- [119-hr-925: Dismantle DEI Act of 2025](https://policyrisk.com/legislation/119-hr-925)
- [119-hr-7: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-hr-7)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10090 (as of 2026-09-03).