,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #idhg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #be1 #bjbf,ms4  
,t5ney introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to prohibit amortization 
( any pr(essional wom5's sports fran*ise
 :i* all[s biological males to          
p>ticipate1 & = o!r purposes4  #a4 ,%ort
 title  ,?is ,act may be cit$ z ! ,no   
,goodwill = ,h>m+ ,wom5 ,act4  #b4      
,prohibition on amortization ( c]ta9    
sports fran*ises  7a7 ,9 g5]al ,section 
#aig7;e7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#h7 ,c]ta9 sports      
fran*ises  7,a7 ,9 g5]al ,a specifi$    
sports fran*ise & any item acquir$ 9    
connection ) su* a fran*ise4  7,b7      
,specifi$ sports fran*ise  7i7 ,9 g5]al 
,= purposes ( subp>agraph 7,a71 ! t]m   
specifi$ sports fran*ise means a        
fran*ise-- 7,i7 to engage 9 a           
pr(essional sport t is designat$ =      

females1 &  7,,ii7 :i* all[s any        
individual ^: sex is male to p>ticipate 
9 su* sport4  7ii7 ,sex ,= purposes (   
clause 7i71 ! t]m sex means an          
individual's reproductive biology &     
g5etics at bir?4  7,c7 ,regulations ,=  
purposes ( ?is p>agraph1 ! ,secret>y    
%all prescribe su* regulations or o!r   
guidance z may be necess>y to c>ry out !
 purposes ( ?is p>agraph1 includ+       
regulations or o!r guidance to-- 7i7    
v]ify :i* fran*ises are fran*ises       
describ$ 9 subp>agraph 7,b77i77,i71 &   
7ii7 outl9e any necess>y policies &     
v]ification me?ods requir$ to det]m9e   
:e!r a fran*ise v]ifi$ pursuant to      
clause 7i7 is also a fran*ise describ$ 9
 subp>agraph 7,b77i77,,ii74  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty acquir$   
aft] ! date ( ! enactm5t ( ?is ,act4