No Goodwill for Harming Women Act

Bill Number

H.R. 9487

Origin Chamber

House

Congress

119th Congress, Session 2

Status

Introduced

Latest Action

2026-06-25: Referred to the House Committee on Ways and Means.

Last Updated

2026-07-06T13:38:29Z

AI-Generated Summary

Purpose of the Legislation

This bill aims to amend the tax code to deny certain tax deductions for professional sports franchises that compete in women's categories but permit participation by individuals identified as male at birth.

Key Provisions Outlined

• The legislation adds a new rule under Section 197 of the Internal Revenue Code, which generally allows businesses to deduct the cost of intangible assets like goodwill over time.
• It prohibits amortization (the gradual tax deduction of asset costs) for any "specified sports franchise" and related items.
• A specified sports franchise is defined as one in a professional sport designated for females that allows any individual whose sex is male (based on reproductive biology and genetics at birth) to participate.
• The Secretary of the Treasury must issue regulations to identify qualifying franchises and verify compliance with participation rules.

Significant Changes to Existing Law Introduced

• This creates a new exception in the tax code that removes amortization eligibility for certain sports franchises based on their policies regarding participant sex.
• The change applies only to property acquired after the bill's enactment date, leaving prior acquisitions unaffected.
• It introduces a specific definition of "sex" tied to biological factors at birth for determining franchise eligibility.

Potential Impacts on Government Agencies, Citizens, or International Relations

• Government agencies, such as the Internal Revenue Service, would need to enforce the new verification and regulatory requirements for affected franchises.
• Franchise owners could face higher tax costs due to the loss of amortization deductions, potentially affecting their financial planning.
• No direct effects on citizens or international relations are specified in the bill.

Main Stakeholders Affected by This Legislation

• Owners and operators of professional women's sports franchises.
• The Internal Revenue Service, responsible for implementing and overseeing the tax restrictions.
• Athletes and teams participating in designated female professional sports.

Notable Legal, Constitutional, or Political Implications

• The bill ties tax benefits to specific participation rules in sports, which could raise questions about how federal tax policy intersects with private organizational decisions.
• It establishes a biological definition of sex for tax purposes, which may influence how similar terms are interpreted in other federal contexts.
• As a targeted amendment to tax law, it could lead to administrative challenges in classifying and verifying franchises.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Tenney, Claudia [R-NY-24]

Recent Actions

• 2026-06-25: Referred to the House Committee on Ways and Means.
• 2026-06-25: Introduced in House
• 2026-06-25: Introduced in House

Bill Versions

• No Goodwill for Harming Women Act — issued 2026-06-25 — PDF (3 pages)