Introduced
October 6, 2026
Mr. Smith of Nebraska (for himself and Mr. Boyle of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to impose an excise tax on colleges and universities allowing specified individuals to participate in intercollegiate athletics.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Fair Play Enforcement Act”.