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.

This bill amends the Internal Revenue Code to impose a 10 percent excise tax on private institutions of higher education that allow male students to participate in female intercollegiate athletic programs or events. The tax is calculated as 10 percent of the institution's total athletic expenditures for the taxable year. The bill defines sex based on reproductive biology and prohibits institutions from passing the tax cost to students through tuition or fee increases. The tax would apply to taxable years beginning after December 31, 2025.

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