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.
Latest action (6 Oct 2026): Introduced
What this bill does
H.R. 10767, introduced by Representative Adrian Smith, proposes to amend the Internal Revenue Code. The stated purpose of the bill is to impose an excise tax on colleges and universities that permit certain individuals to participate in intercollegiate athletics.
The bill's specific details regarding which individuals are considered "specified" and the exact nature of the excise tax are not yet publicly available, as the official text has not been published. Therefore, it is not possible to determine precisely who would be affected or the financial implications at this stage.
As a newly introduced bill, H.R. 10767 is in the early stages of the legislative process. It was introduced on October 6, 2026, and its latest action is simply "Introduced." To proceed, the bill would typically need to be considered by relevant committees, potentially undergo amendments, and then be voted on by the House of Representatives. If passed by the House, it would then move to the Senate for consideration.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill is in the first stage of the legislative process. It was introduced into Congress on October 6, 2026. It will typically be considered by committee next before it is possibly sent on to the House or Senate as a whole.
Common questions
- What does H.R. 10767 do?
- H.R. 10767, introduced by Representative Adrian Smith, proposes to amend the Internal Revenue Code. The stated purpose of the bill is to impose an excise tax on colleges and universities that permit certain individuals to participate in intercollegiate athletics. The bill's specific details regarding which individuals are considered "specified" and the exact nature of the excise tax are not yet publicly available, as the official text has not been published. Therefore, it is not possible to determine precisely who would be affected or the financial implications at this stage. As a newly introduced bill, H.R. 10767 is in the early stages of the legislative process. It was introduced on October 6, 2026, and its latest action is simply "Introduced." To proceed, the bill would typically need to be considered by relevant committees, potentially undergo amendments, and then be voted on by the House of Representatives. If passed by the House, it would then move to the Senate for consideration.
- Has H.R. 10767 become law?
- Not yet. As of 6 Oct 2026, H.R. 10767 is introduced.
- Who sponsored H.R. 10767?
- H.R. 10767 was sponsored by Rep. Adrian Smith [R-NE3] (Republican-NE), with 0 cosponsors.
- What's the latest action on H.R. 10767?
- Introduced (6 Oct 2026).
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