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.

“4960A. Tax on certain institutions of higher education that allow male participation in female intercollegiate athletic programs or events

“(a) In general—There is hereby imposed on any applicable institution of higher education that permits, for any portion of a taxable year, the participation of an individual whose sex is male in any intercollegiate athletic program or event designated for females, a tax equal to 10 percent of the institution’s aggregate expenditures on all intercollegiate athletic programs during such taxable year.

“(b) Definitions—For purposes of this section—

“(1) Applicable institution of higher education—The term applicable institution of higher education means any eligible educational institution (as defined in section 25A(f)(2)) which is not described in the first sentence of section 511(a)(2)(B) (relating to State colleges and universities).

“(2) Male—The term male means an individual who has, had, will have, or would have (but for a developmental or genetic anomaly or historical accident) the reproductive system that at some point produces, transports, and utilizes sperm for fertilization.

“(3) Female—The term female means an individual who has, had, will have, or would have (but for a developmental or genetic anomaly or historical accident) the reproductive system that at some point produces, transports, and utilizes eggs for fertilization.

“(4) Sex—The term sex means an individual’s biological sex, either male or female.

“(c) Anti-Pass-Through requirement—An institution subject to the tax imposed under subsection (a) shall not increase the amount of tuition or mandatory fees charged to enrolled students in any academic year as a result of liability under this section. The Secretary of Education shall promulgate regulations to enforce this subsection.”