H.R. 10090 — 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.

H.R. 10090 — 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. | JustPolicyThe purpose of this legislation is to create a new tax on certain colleges and universities that allow male athletes to participate in female sports programs. The goal is to discourage institutions from permitting male participation in women's intercollegiate athletics. The key provision of this legislation imposes a 10 percent excise tax on the total spending of affected institutions on all intercollegiate athletic programs if they allow male participation in female events at any point during the tax year.