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.
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Summary
Based on the bill's title, this measure would amend the Internal Revenue Code to impose a new excise tax on colleges and universities that allow certain individuals to participate in intercollegiate athletics. The bill does not specify which individuals would trigger the tax or what the tax rate would be. The bill was referred to the House Committee on Ways and Means and no further action has been taken.
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