H.R.10090

Imposes an excise tax on institutions of higher education that allow male participation in female intercollegiate athletic programs or events.

The bill amends the Internal Revenue Code to impose a tax on institutions of higher education that permit male participation in female intercollegiate athletic programs or events. The tax is equal to 10 percent of the institution's aggregate expenditures on all intercollegiate athletic programs during the taxable year. The bill defines "female" and "male" based on reproductive systems and prohibits institutions from passing the tax burden onto students through increased tuition or fees. The tax applies to taxable years beginning after December 31, 2025.