,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajjij  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,augu/ #ac1 #bjbf,ms4 
,hageman 7= h]self & ,mrs4 ,biggs ( ,s\?
 ,c>ol9a7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to impose an      
excise tax on c]ta9 in/itutions ( high] 
education t all[ male p>ticipation 9    
female int]collegiate a?letic programs  
or ev5ts4  #a4 ,excise tax on c]ta9     
in/itutions ( high] education t all[    
male p>ticipation 9 female              
int]collegiate a?letic programs or ev5ts
  7a7 ,9 g5]al ,sub*apt] ,d ( *apt] #db 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
section3  #difj;,a4 ,tax on c]ta9       
in/itutions ( high] education t all[    
male p>ticipation 9 female              
int]collegiate a?letic programs or ev5ts
  7a7 ,9 g5]al ,!re is h]eby impos$ on  
any applicable in/itution ( high]       
education t p]mits1 = any portion ( a   

taxable ye>1 ! p>ticipation ( an        
individual ^: sex is male 9 any         
int]collegiate a?letic program or ev5t  
designat$ = females1 a tax equal to #aj 
p]c5t ( ! in/itution's aggregate        
exp5ditures on all int]collegiate       
a?letic programs dur+ su* taxable ye>4  
7b7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,applicable in/itution ( 
high] education ,! t]m applicable       
in/itution ( high] education means any  
eligible educational in/itution 7z def9$
 9 section #be;,a7f77#b77 :i* is n      
describ$ 9 ! fir/ s5t5ce ( section      
#eaa7;a77#b77;,b7 7relat+ to ,/ate      
colleges & univ]sities74  7#b7 ,male ,! 
t]m male means an individual :o has1 _h1
 w h1 or w\ld h 7b = a developm5tal or  
g5etic anomaly or hi/orical accid5t7 !  
reproductive sy/em t at "s po9t         
produces1 transports1 & utilizes sp]m = 
f]tilization4  7#c7 ,female ,! t]m      
female means an individual :o has1 _h1 w
 h1 or w\ld h 7b = a developm5tal or    
g5etic anomaly or hi/orical accid5t7 !  

reproductive sy/em t at "s po9t         
produces1 transports1 & utilizes eggs = 
f]tilization4  7#d7 ,sex ,! t]m sex     
means an individual's biological sex1   
ei!r male or female4  7c7               
,anti-,pass-,?r\gh requirem5t ,an       
in/itution subject to ! tax impos$ "u   
subsection 7a7 %all n increase ! am\nt (
 tuition or m&atory fees *>g$ to enroll$
 /ud5ts 9 any academic ye> z a result ( 
liability "u ?is section4 ,! ,secret>y (
 ,education %all promulgate regulations 
to en=ce ?is subsection4  4  7b7 ,con=m+
 am5dm5t ,! table ( sections = sub*apt] 
,d ( *apt] #db ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ new item3  ,sec4 
#difj;,a4 ,tax on c]ta9 in/itutions (   
high] education t all[ male p>ticipation
 9 female int]collegiate a?letic        
programs or ev5ts4  4  7c7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbe4