Women’s Collegiate Sports Protection Act

Deleted the section establishing tax credits for private contributions to the women's athletics endowment.

Removed the definition of 'verified cost savings' and the ability to use savings from cutting academic programs or faculty as matching funds.

Reordered the definitions section to list 'verified cost savings' after 'women's athletics endowment'.

Changed the effective date from 'July 1 following passage' to a specific date of 'July 1, 2026'.

Added Senators Grady and Willis to the list of bill sponsors.

Removed the requirement to incentivize private investment through tax credits in the legislative purpose statement.

Added a new section establishing a 50% state tax credit for private donations made to the women's athletics endowment, subject to annual legislative caps.

Added a specific definition requiring eligible institutions to be classified as NCAA Division I institutions.

Changed the effective date from a fixed date of July 1, 2026, to 'July 1 following passage' of the bill.

Removed the formal certification signatures for the Senate and House Clerks and the Governor, indicating the bill is in a pre-final legislative stage.

Reduced the list of sponsoring senators from seven to five, reflecting changes in the bill's sponsorship.

Eligibility for the endowment program was expanded from only NCAA Division I institutions to any public institution with women's collegiate sports.

The mechanism for matching funds changed from state-provided contributions to contributions made directly by the eligible institutions based on their verified cost savings.

The provision establishing tax credits for private donations to the endowment was completely removed from the final version.

A specific effective date of July 1, 2026, was added to the final version.

The consolidated annual report is now required to be submitted to the Joint Committee on Government and Finance instead of the Legislature.