H.R. 10090 — 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 section imposes a 10 percent excise tax on the aggregate intercollegiate athletic expenditures of applicable institutions of higher education that permit an individual whose sex is male to participate in any athletic program or event designated for females. The tax applies to taxable years beginning after December 31, 2025, and institutions may not increase tuition or mandatory fees to offset the tax liability.