To amend the Internal Revenue Code of 1986 to prohibit amortization of any professional women's sports franchise which allows biological males to participate, and for other purposes.

119th Congress Introduced by Claudia Tenney

The bill would prohibit amortization deductions for professional women’s sports franchises that allow participation by biological males.

Introduced in House

Overview

Bill: HR 9487 (119th Congress)
Purpose: To amend the Internal Revenue Code of 1986 to prohibit amortization of any professional women’s sports franchise that allows biological males to participate, and for other purposes.
Status: Referred to the House Committee on Ways and Means (as of 2026-06-25). Introduced in the House on 2026-06-25.
Sponsor: Primary sponsor not listed in the provided text; co-sponsor: Claudia Tenney.

What the bill would do

Tax treatment change: The bill seeks to amend the Internal Revenue Code to prohibit amortization deductions for any professional women’s sports franchise that permits participation by biological males. In practical terms, franchises that allow biological males to compete would lose the ability to amortize certain costs over time for tax purposes.

Targeted scope: The prohibition explicitly targets professional women’s sports franchises with a participation policy that allows biological males to participate in events or competition.

Key provisions and mechanisms (as described)

Amortization prohibition: Amortization is a tax deduction that allows spreading certain costs over a period of years. The bill would remove or deny this deduction for qualifying franchises.

Eligibility trigger: The disallowance hinges on the franchise’s participation policy regarding biological males. If a franchise allows biological males to participate, it would be subject to the amortization prohibition.

Related impacts: While not detailed in the summary, anticipated effects could include changes to franchise financial planning, investment decisions, and overall tax liability for affected teams.

Who would be affected

Primary beneficiaries/affected entities:

Professional women’s sports franchises that permit participation by biological males.

Broader indirect effects:

Investors, owners, and operators of affected franchises.
Tax professionals and teams planning capital expenditures and amortization schedules.

Unaffected parties:

Professional women’s sports franchises that do not permit biological males to participate.
Other types of sports franchises or businesses not engaged in the specified policy.

Procedural and timeline notes

Introduction: The bill was introduced in the House on 2026-06-25.

Referral: The bill was referred to the House Committee on Ways and Means on 2026-06-25, indicating initial stage in the legislative process where tax and revenue provisions are considered.

Next steps (typical): If the committee approves, the bill would proceed to full House floor consideration, potential markup, and then, if passed, move to the Senate for consideration. If enacted, the provision would take effect in the tax year or fiscal period specified by the bill (the exact effective date is not provided in the summary).

Notes and considerations

The summary provided here covers the stated objective and mechanism. Full text would be needed to confirm exact definitions (e.g., what constitutes “professional women’s sports franchise,” how “biological males” is defined, and the precise effective date and transitional rules).

As with any tax-related bill, there could be interplay with existing tax codes, potential remappings of existing amortization schedules, and potential constitutional or compliance considerations depending on broader legal challenges or interpretations.

If you’d like, I can tailor this summary to a specific audience (e.g., policymakers, journalists, or stakeholders) or provide a side-by-side comparison with current law and similar prior proposals.