Women's Athletics Fairness and Due Process Act

This Act establishes a fair, narrow excise tax on institutions of higher education that allow male students to participate in intercollegiate athletic programs designated for women. The tax is designed as a revenue measure to support women's athletics, not as a penalty. It applies only to institutions that receive federal financial assistance and that fail to meet the standards set forth in this Act. The Act defines 'female' and 'male' based on the student's sex as recorded at birth, except where the student provides a medical certification of a clinically documented gender transition. The institution must maintain a reasonable competitive fairness policy that determines eligibility based on such certifications and objective competitive factors. Institutions must publish their policies and submit annual compliance reports to the Department of Education. For each instance in which a male student participates in a women's program without meeting the eligibility standards, the institution owes an excise tax of $2,500, with an annual cap of $100,000 per institution. Revenue from the tax is deposited into the Women's Athletics Excellence Fund, which awards grants to institutions to expand opportunities for female athletes in underfunded sports. Before any tax is assessed, the institution receives a written notice, an opportunity for an administrative hearing before an independent administrative law judge, and the right to appeal the decision to a federal district court. The tax is effective for five years from the date of enactment, at which point it expires. A national study will assess whether the tax achieves its goal of promoting fair competition and whether the definitions are equitable. The Secretary of the Treasury and the Secretary of Education jointly administer the tax and the compliance review process. The Government Accountability Office provides oversight of the fund and the tax's implementation.