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 amends the Internal Revenue Code of 1986 to create a tax penalty for certain private colleges and universities that allow biological males to participate in female-designated intercollegiate athletic programs or events. It also directs the Secretary of Education to create rules prohibiting institutions from passing the costs of this tax onto students.

* **Private higher education institutions:** Private colleges and universities that meet the tax code criteria for eligible educational institutions. * **College athletes:** Students competing in female-designated intercollegiate athletic programs. The bill strictly defines "male," "female," and "sex" based on an individual's biological reproductive system (producing sperm vs. eggs). * **College students:** Students at affected private institutions, who are protected from tax-related cost increases. * **The Department of Education:** The Secretary of Education is required to write and enforce regulations enforcing the tuition and fee protections.

* **Tax Penalty:** If an eligible private institution allows a biological male to participate in any female-designated intercollegiate sports team or event at any point during a tax year, the institution must pay an excise tax. * **Prohibition on Tuition Hikes:** Institutions that incur this tax penalty are explicitly forbidden from raising tuition or mandatory student fees to pay for it. * **Agency Enforcement:** The Secretary of Education must issue regulations to enforce the rule preventing schools from passing tax liabilities onto students. * **Implementation Timeline:** These changes would apply to taxable years beginning after December 31, 2025.

* **Excise Tax Amount:** The tax is equal to 10 percent of the institution’s total aggregate annual athletic spending across all of its intercollegiate sports programs for that taxable year. * **Tuition Restrictions:** Affected schools cannot use tuition or mandatory fee increases to cover the costs of the tax liability.

* **Exemption for Public Institutions:** State colleges and universities are explicitly excluded from the tax requirements. * **Biological Definitions:** Definitions of male and female account for exceptions involving developmental or genetic anomalies or historical accidents concerning reproductive systems.

Starting after December 31, 2025, private colleges and universities that permit biological males to compete in female intercollegiate athletic programs will be charged a 10 percent tax on their entire annual sports spending, and they will be legally barred from raising student tuition or fees to cover the penalty.