August 13, 2026
Ms. Hageman (for herself and Mrs. Biggs of South Carolina) introduced the following bill; which was referred to the Committee on Ways and Means
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.
Section 1. Excise tax on certain institutions of higher education that allow male participation in female intercollegiate athletic programs or events
(a) In general
Subchapter D of chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
4960A. Tax on certain institutions of higher education that allow male participation in female intercollegiate athletic programs or events
(a) In general
There is hereby imposed on any applicable institution of higher education that permits, for any portion of a taxable year, the participation of an individual whose sex is male in any intercollegiate athletic program or event designated for females, a tax equal to 10 percent of the institution’s aggregate expenditures on all intercollegiate athletic programs during such taxable year.
(b) Definitions
For purposes of this section—
(1) Applicable institution of higher education
The term applicable institution of higher education means any eligible educational institution (as defined in section 25A(f)(2)) which is not described in the first sentence of section 511(a)(2)(B) (relating to State colleges and universities).
(2) Male
The term male means an individual who has, had, will have, or would have (but for a developmental or genetic anomaly or historical accident) the reproductive system that at some point produces, transports, and utilizes sperm for fertilization.
(3) Female
The term female means an individual who has, had, will have, or would have (but for a developmental or genetic anomaly or historical accident) the reproductive system that at some point produces, transports, and utilizes eggs for fertilization.
(4) Sex
The term sex means an individual’s biological sex, either male or female.
(c) Anti-Pass-Through requirement
An institution subject to the tax imposed under subsection (a) shall not increase the amount of tuition or mandatory fees charged to enrolled students in any academic year as a result of liability under this section. The Secretary of Education shall promulgate regulations to enforce this subsection.
(b) Conforming amendment
The table of sections for subchapter D of chapter 42 of such Code is amended by adding at the end the following new item:
(c) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.