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No Goodwill for Harming Women Act
To amend the Internal Revenue Code of 1986 to prohibit amortization of any professional women's sports franchise which allows biological males to participate, and for other purposes.
Summary
- Amends the Internal Revenue Code to prohibit the amortization of goodwill for professional women's sports franchises that allow male individuals to participate.
- Defines "specified sports franchise" as a franchise designated for females that allows any individual whose sex is male to participate in the sport.
- Defines "sex" for purposes of the law as an individual's reproductive biology and genetics at birth.
- Requires the Secretary of the Treasury to issue regulations to verify which franchises are designated for females and to determine whether they allow males to participate.
- Applies to property acquired after the date of enactment of this act.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Actions (2)
- Jun 25, 2026 Referred to the House Committee on Ways and Means. · house
- Jun 25, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
June 25, 2026
Ms. Tenney introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to prohibit amortization of any professional women’s sports franchise which allows biological males to participate, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “No Goodwill for Harming Women Act”.
SEC. 2. PROHIBITION ON AMORTIZATION OF CERTAIN SPORTS FRANCHISES.
(a) In General.—Section 197(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(8) Certain sports franchises.—
“(A) In general.—A specified sports franchise and any item acquired in connection with such a franchise.
“(B) Specified sports franchise.—
“(i) In general.—For purposes of subparagraph (A), the term ‘specified sports franchise’ means a franchise—
“(I) to engage in a professional sport that is designated for females, and
“(II) which allows any individual whose sex is male to participate in such sport.
“(ii) Sex.—For purposes of clause (i), the term ‘sex’ means an individual’s reproductive biology and genetics at birth.
“(C) Regulations.—For purposes of this paragraph, the Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this paragraph, including regulations or other guidance to—
“(i) verify which franchises are franchises described in subparagraph (B)(i)(I), and
“(ii) outline any necessary policies and verification methods required to determine whether a franchise verified pursuant to clause
(i) is also a franchise described in subparagraph (B)(i)(II).”.
(b) Effective Date.—The amendment made by this section shall apply to property acquired after the date of the enactment of this Act. <all>
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