Referred to the House Committee on Ways and Means.
The bill adds a new excise tax (section 4960A) to the Internal Revenue Code that levies 10% of an institution’s total intercollegiate athletics expenditures for any taxable year in which the institution permits an individual whose sex is male to participate in athletic programs or events designated for females. "Male," "female," and "sex" are defined biologically in the bill. The tax applies to eligible educational institutions that are not state colleges or universities and includes an anti-pass-through rule preventing institutions from raising tuition or mandatory fees because of the tax.
Libs see civil-rights and discrimination harms; conservatives see athlete fairness protections.
Relative to its intended legislative type, this bill effectively creates a new excise-tax obligation with a clear rate, tax base, targeted subjects, statutory placement, and specified effective date, and it supplies some definitions and a limited anti-pass-through requirement.
The bill adds a new excise tax (section 4960A) to the Internal Revenue Code that levies 10% of an institution’s total intercollegiate athletics expenditures for any taxable year in which the institution permits an individual whose sex is male to participate in athletic programs or events designated for females. "Male," "female," and "sex" are defined biologically in the bill.
The tax applies to eligible educational institutions that are not state colleges or universities and includes an anti-pass-through rule preventing institutions from raising tuition or mandatory fees because of the tax.
The Secretary of Education is directed to issue regulations enforcing the anti-pass-through rule; the provision applies to taxable years beginning after December 31, 2025.
Ideologically charged, legally vulnerable, and lacking compromise features; passage would require concentrated majorities and avoidance of procedural barriers.
Relative to its intended legislative type, this bill effectively creates a new excise-tax obligation with a clear rate, tax base, targeted subjects, statutory placement, and specified effective date, and it supplies some definitions and a limited anti-pass-through requirement. However, it provides limited procedural detail for tax administration, collection, reporting, and resolution of operational edge cases, and it does not address fiscal or resourcing implications.
Libs see civil-rights and discrimination harms; conservatives see athlete fairness protections.
These are examples from the analysis, not a ranked list of the most-affected groups.
Libs see civil-rights and discrimination harms; conservatives see athlete fairness protections.
This persona would view the bill as a punitive federal measure targeting transgender students and institutions that accommodate them, raising civil-rights and anti-discrimination concerns.
They would emphasize likely harms to transgender students’ equal access, legal conflicts with existing civil rights frameworks, and chilling effects on campus inclusion.
This persona would see the bill as a consequential intervention with both policy aims and substantial legal and administrative uncertainty.
They would weigh protecting fairness in female sports against discrimination risks, uncertain enforceability, fiscal effects, and potential unintended consequences for students and institutions.
This persona would likely view the bill favorably as a tool to protect the integrity and fairness of female intercollegiate athletics and to pressure private institutions to maintain sex-separated competition.
They would see tax leverage as an appropriate federal response where institutions permit male participation in women’s sports.
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Reached or meaningfully advanced
Still ahead
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Ideologically charged, legally vulnerable, and lacking compromise features; passage would require concentrated majorities and avoidance of procedural barriers.
The bill has not accumulated any surfaced votes yet.
Libs see civil-rights and discrimination harms; conservatives see athlete fairness protections.
Ideologically charged, legally vulnerable, and lacking compromise features; passage would require concentrated majorities and avoidance of…
Relative to its intended legislative type, this bill effectively creates a new excise-tax obligation with a clear rate, tax base, targeted subjects, statutory placement, and specified effective date, and it supplies som…
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