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 law would add a tax to certain colleges and universities if they allow a person who is male to take part in an intercollegiate athletic program or event designated for females. The tax would be 10 percent of the institution’s total spending on all intercollegiate athletic programs for that year