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.

Summary

The bill would change the Internal Revenue Code of 1986 to impose an excise tax on any higher‑education institution that allows male participation in female intercollegiate athletic programs or events. It targets colleges and universities, creating a financial penalty for permitting such participation. Proponents argue the tax addresses concerns about fairness in women’s athletics.

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