Values for America · Brief for congressional offices

To the office of U.S. Representative Harriet M. Hageman

Re: HR 10090 (119th Congress), 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. · Latest action (2026-08-13): Referred to the House Committee on Ways and Means.
VFA SI Solution #273 · published 2026-08-17 · https://www.valuesforamerica.com/solutions/273
Office of record (Congress.gov): 1227 Longworth House Office Building, Washington, DC · (202) 225-2311

Women's Athletics Fairness and Due Process Act

The measure, as described from the official record: The bill aims to preserve fair competition and safety in women's intercollegiate sports by discouraging institutions from allowing biological males to compete in female-designated events.

The proposal

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.

Operative provisions (VFA proposal)

funding source: Excise tax revenue collected from covered institutions, deposited into the Women's Athletics Excellence Fund.
funding amount: Tax rate of $2,500 per violation, capped at $100,000 annually per institution; estimated annual revenue of $20 million, with a spending cap of $20 million per year for grants.
sunset years: 5 years
oversight body: Government Accountability Office, in coordination with the Secretaries of Treasury and Education.
enforcement mechanism: IRS assesses the tax; Department of Education reviews compliance; institutions have administrative and judicial appeal rights.
effective date: One year after enactment

Constitutional basis

Article I, Section 8, Clause 1
Tenth Amendment
Fifth Amendment Due Process

Concerns with the measure as written:

The tax may be a punitive measure that regulates education, a traditional state function, potentially violating the Tenth Amendment.
The bill lacks clear definitions of 'male' and 'female,' creating vagueness that could violate Fifth Amendment Due Process.
The tax could be seen as an attempt to impose federal policy on state institutions rather than a bona fide revenue measure, exceeding the taxing power under Article I, Section 8, Clause 1.
No procedural safeguards are provided for institutions to challenge the determination before the tax is assessed, raising due process concerns.

Why both sides can back it (VFA’s assessment)

Honors Democratic priorities by protecting women's sports and providing new funding for female athletic programs, while ensuring due process and clear standards. Honors Republican priorities by limiting federal overreach through a modest, revenue-focused tax, strict procedural safeguards, a sunset provision, and respect for institutional autonomy.

Values for America is a nonpartisan, constitution-first SI think tank. This brief is informational. It is a policy proposal, not law, and it does not support or oppose any candidate or party. Full analysis and sources: https://www.valuesforamerica.com/solutions/273 · Methodology: https://www.valuesforamerica.com/methodology