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.

10% tax on private college sports

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 educational institutions that are not State colleges or universities. The bill would define "male", "female", and "sex" by biological reproductive systems, using the bill's specified language. Colleges subject to the tax would be prohibited from raising tuition or required student fees because of the tax. The Secretary of Education would issue regulations to enforce that prohibition. The tax would apply to taxable years beginning after December 31, 2025.