No Goodwill for Harming Women Act
Latest action: Referred to the House Committee on Ways and Means. (2026-06-25)
View the official record →In plain English
What this bill does
This bill would change the federal tax code so that owners of a professional women's sports franchise cannot amortize (deduct over time) the value of that franchise and related acquired items if the franchise allows people who were male at birth to participate in the sport. 'Sex' is defined as a person's reproductive biology and genetics at birth. It directs the Treasury to write rules for verifying which franchises are covered.
Who it affects
It would most affect owners and buyers of professional women's sports franchises, particularly those that permit participation by individuals who were biologically male at birth, by removing a tax deduction available to them.
Key points
- Amends Section 197 of the Internal Revenue Code to bar amortization of certain women's sports franchises.
- Applies only to franchises designated for females that allow participation by individuals whose sex at birth was male.
- Defines 'sex' as reproductive biology and genetics at birth.
- Directs the Treasury Secretary to issue regulations to verify which franchises are covered.
- Applies to property acquired after the bill's enactment date.
Plain-English summary generated by AI from the official record. Neutral by design; verify against the official text linked above.
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1 · Your position
If you support this
Supporting this bill means backing a tax rule that denies the amortization deduction to women's sports franchises that allow people who were biologically male at birth to play.
If you oppose this
Opposing this bill means keeping the current tax rule that lets all professional women's sports franchises amortize their value regardless of who is allowed to participate.
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