No Goodwill for Harming Women Act

[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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