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 introduces an excise tax on certain private institutions of higher education that allow male participation in female intercollegiate athletic programs or events. The tax, amounting to 10 percent of the institution's aggregate expenditures on all intercollegiate athletic programs , would be imposed for any taxable year in which such participation occurs. The legislation defines "male" and "female" based on biological reproductive systems and clarifies that "sex" refers to biological sex. Importantly, the bill includes an anti-pass-through requirement , prohibiting institutions from increasing tuition or mandatory fees charged to students as a result of this tax liability. The Secretary of Education is tasked with promulgating regulations to enforce this provision, with the amendments taking effect for taxable years beginning after December 31, 2025.