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Bill

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.

119th Congress Introduced by Sheri Biggs and 1 co-sponsor

Imposes a 10% excise tax on applicable colleges that allow male participation in female-designated intercollegiate athletics, with rules to prevent tax shifts to tuition.

Introduced in House
0
WeVote Research Nonpartisan
Bill Summary · HR 10090

Overview

  • Bill: HR 10090
  • Session: 119th Congress, 2nd Session
  • Date introduced: August 13, 2026
  • Sponsor(s): Rep. Harriet Hageman (primary) and Rep. Sheri Biggs (co-sponsor)
  • Committee referral: Ways and Means

Purpose and Intent

The bill aims to amend the Internal Revenue Code to impose an excise tax on certain institutions of higher education that permit male participation in intercollegiate athletic programs or events designated for female athletes. The stated objective is to penalize institutions that allow male participation in female-designated athletic programs.

Key Provisions

  • New tax: Section 4960A added to Subchapter D of Chapter 42 of the Internal Revenue Code.
    • Tax type: Excise tax.
    • Tax rate: 10 percent of the institution’s aggregate expenditures on all intercollegiate athletic programs during the taxable year.
    • Applicability: Imposed on “applicable institutions of higher education” that permit, for any portion of a taxable year, the participation of a male in any intercollegiate athletic program or event designated for females.
  • Definitions (Section 4960A(b)):
    • Applicable institution of higher education: Any eligible educational institution (as defined in section 25A(f)(2)) not described in a specific exclusion related to state colleges/universities (i.e., not covered by certain state-college provisions).
    • Male: An individual with a reproductive system that at some point produces, transports, and utilizes sperm for fertilization (including past, present, or potential scenarios, with allowances for certain anomalies or historical accidents).
    • Female: An individual with a reproductive system that at some point produces, transports, and utilizes eggs for fertilization.
    • Sex: The biological sex of an individual (male or female).
  • Anti-pass-through requirement (Section 4960A(c)):
    • Institutions subject to the tax may not increase tuition or mandatory fees in any academic year as a result of liability under this section.
    • The Secretary of Education would promulgate regulations to enforce this prohibition.
  • Conforming amendment:
    • Adds a new item to the Table of Sections: “Sec. 4960A. Tax on certain institutions of higher education that allow male participation in female intercollegiate athletic programs or events.”
  • Effective date (Section 4960A(e)):
    • Applies to taxable years beginning after December 31, 2025.

Who Is Affected

  • Applicable institutions of higher education that allow male participation in any female-designated intercollegiate athletic program or event.
  • The measure targets non-state-college/university institutions that meet the eligibility criteria under the defined terms.
  • Students and tuition structures are indirectly affected due to the anti-pass-through provision, which prohibits raising tuition/mandatory fees to cover any resulting tax liability.

Procedural and Timeline Aspects

  • Effective date: Taxable years beginning after December 31, 2025.
  • Administrative: Requires the Secretary of Education to issue regulations to enforce the anti-pass-through prohibition.
  • Process: Introduced in the House and referred to the Committee on Ways and Means; no Senate action or floor passage details provided in the text available.

Potential Impacts and Considerations

  • Financial: Institutions that permit male participation in female-designated athletic programs would face a 10% excise tax on their aggregate athletic program expenditures for the taxable year.
  • Admissions and tuition: The anti-pass-through provision seeks to prevent shifting the tax burden onto students via higher tuition and mandatory fees.
  • Compliance and enforcement: Regulation development by the Department of Education would define enforcement mechanisms and the scope of “aggregate expenditures” for intercollegiate athletic programs.
  • Policy implications: The bill’s approach ties athletic program design to a tax, framing participation policies as fiscal compliance issues. It would likely influence colleges’ athletic program decisions and compliance planning.

If you’d like, I can add a brief comparison to related higher-education tax provisions or provide a plain-language summary paragraph suitable for a one-page briefing.

Compiled from official sources — confirm details with the bill’s official record.

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