Govwatch

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9487 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9487

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.

_______________________________________________________________________

                    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.
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No Goodwill for Harming Women Act

Full Text
