Imposes a 10% excise tax on institutions of higher education that allow male participation in female intercollegiate athletic programs.

The bill amends the Internal Revenue Code to impose a 10% excise tax on institutions of higher education that permit male participation in female intercollegiate athletic programs or events. The tax applies to the institution's aggregate expenditures on all intercollegiate athletic programs for the taxable year. The bill prohibits institutions from increasing tuition or mandatory fees to offset the tax. Definitions for "female" and "male" are provided based on biological sex. The tax applies to taxable years beginning after December 31, 2025.

Imposes a 10% excise tax on institutions of higher education that allow male participation in female intercollegiate athletic programs.

The bill amends the Internal Revenue Code to impose a 10% excise tax on institutions of higher education that permit male participation in female intercollegiate athletic programs or events. The tax applies to the institution's aggregate expenditures on all intercollegiate athletic programs for the taxable year. The bill prohibits institutions from increasing tuition or mandatory fees to offset the tax. Definitions for "female" and "male" are provided based on biological sex. The tax applies to taxable years beginning after December 31, 2025.