# 119-hr-9487: No Goodwill for Harming Women Act

119-hr-9487, No Goodwill for Harming Women Act, is a 119th Congress bill sponsored by Rep. Tenney, Claudia [R-NY-24] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-07-15).

- Canonical: https://policyrisk.com/legislation/119-hr-9487
- As of: 2026-07-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9487
- Congress: 119
- Title: No Goodwill for Harming Women Act
- Status: introduced
- Introduced: 2026-06-25
- Sponsor: Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-15

## Summary

**Prohibits amortization deductions under section 197(e) for certain women's professional sports franchises that allow male participation.** This bill would amend the Internal Revenue Code to bar that amortization deduction for specified franchises and for any property acquired in connection with them. - Owners of affected teams would not be able to claim the amortization deduction for franchise goodwill and related property purchased after enactment. - Buyers and investors would face limits on spreading purchase costs over time for tax purposes, which could affect deal structuring and valuations. - The Secretary of the Treasury would get authority to issue regulations and verification policies to identify qualifying franchises and confirm whether male participation applies.

## Provisions PRIA read

- Higher taxes for women's sports owners: cost, high. This bill would disallow the section 197 amortization deduction for a "specified sports franchise." A specified sports franchise would be a professional sport designated for females that allows any individual whose sex is male to participate. The bill would define "sex" as an individual's reproduct…

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-3816: Weather Act Reauthorization Act of 2025
- 119-hr-5089: Weather Act Reauthorization Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-2570: Maximum Pressure Act

## Sources
- [119-hr-9487 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9487)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [119-hr-5089: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-5089)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9487 (as of 2026-07-15).