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.

HR 10090 would impose a 10 percent excise tax on private colleges and universities that allow individuals defined as biologically male to participate in intercollegiate athletic programs designated for females. The bill defines sex strictly by biological reproductive systems, excluding state institutions from this requirement. To prevent the financial burden of the tax from being shifted to students, the legislation prohibits affected schools from raising tuition or mandatory fees as a result of the liability. These provisions would take effect for taxable years beginning after December 31, 2025.