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.
The source supplies the latest action, but no lifecycle stage.
Latest action (13 Aug 2026): Referred to the House Committee on Ways and Means.
What this bill does
H.R. 10090 would amend the Internal Revenue Code to create a new excise tax on certain private institutions of higher education. Any such institution that allows a person defined by the bill as male to participate, at any point during the tax year, in an intercollegiate athletic program or event designated for females would owe a tax equal to 10 percent of its total spending on all intercollegiate athletic programs that year. The bill defines "male," "female," and "sex" based on reproductive biology, and it bars covered institutions from raising tuition or mandatory fees to cover this tax, directing the Secretary of Education to write enforcement regulations.
The tax would apply to private colleges and universities (those not classified as state institutions under existing tax law) that offer federal financial-aid-eligible programs. It would not apply to public state colleges and universities. Athletic departments, administrators, and students at affected private schools would be most directly affected, since institutions could face significant tax liability tied to their entire athletics budget, not just the specific sport or program involved.
The bill was introduced August 13, 2026, by Rep. Harriet Hageman with a cosponsor, and referred to the House Committee on Ways and Means. It has not yet received committee action, a vote, or further movement, and would need to pass the House and Senate and be signed into law before taking effect for taxable years beginning after December 31, 2025.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
13 Aug 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10090 do?
- H.R. 10090 would amend the Internal Revenue Code to create a new excise tax on certain private institutions of higher education. Any such institution that allows a person defined by the bill as male to participate, at any point during the tax year, in an intercollegiate athletic program or event designated for females would owe a tax equal to 10 percent of its total spending on all intercollegiate athletic programs that year. The bill defines "male," "female," and "sex" based on reproductive biology, and it bars covered institutions from raising tuition or mandatory fees to cover this tax, directing the Secretary of Education to write enforcement regulations. The tax would apply to private colleges and universities (those not classified as state institutions under existing tax law) that offer federal financial-aid-eligible programs. It would not apply to public state colleges and universities. Athletic departments, administrators, and students at affected private schools would be most directly affected, since institutions could face significant tax liability tied to their entire athletics budget, not just the specific sport or program involved. The bill was introduced August 13, 2026, by Rep. Harriet Hageman with a cosponsor, and referred to the House Committee on Ways and Means. It has not yet received committee action, a vote, or further movement, and would need to pass the House and Senate and be signed into law before taking effect for taxable years beginning after December 31, 2025.
- Has H.R. 10090 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10090. Check the latest action and official source below.
- Who sponsored H.R. 10090?
- H.R. 10090 was sponsored by Rep. Hageman, Harriet M. [R-WY-At Large] (R-WY), with 3 cosponsors.
- What's the latest action on H.R. 10090?
- Referred to the House Committee on Ways and Means. (13 Aug 2026).
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