Text of US HB 9487 (2026)
No Goodwill for Harming Women Act
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As introduced
2,972 characters
I
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 fran-
chise which allows biological males to participate, and
for other purposes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘No Goodwill for Harm-
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ing Women Act’’.
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SEC. 2. PROHIBITION ON AMORTIZATION OF CERTAIN
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SPORTS FRANCHISES.
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(a) IN GENERAL.—Section 197(e) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new paragraph:
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‘‘(8) CERTAIN SPORTS FRANCHISES.—
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‘‘(A) IN
GENERAL.—A specified sports
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franchise and any item acquired in connection
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with such a franchise.
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‘‘(B) SPECIFIED SPORTS FRANCHISE.—
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‘‘(i) IN
GENERAL.—For purposes of
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subparagraph (A), the term ‘specified
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sports franchise’ means a franchise—
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‘‘(I) to engage in a professional
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sport that is designated for females,
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and
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‘‘(II) which allows any individual
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whose sex is male to participate in
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such sport.
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‘‘(ii) SEX.—For purposes of clause (i),
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the term ‘sex’ means an individual’s repro-
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ductive biology and genetics at birth.
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‘‘(C) REGULATIONS.—For purposes of this
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paragraph, the Secretary shall prescribe such
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regulations or other guidance as may be nec-
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essary to carry out the purposes of this para-
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•HR 9487 IH
graph, including regulations or other guidance
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to—
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‘‘(i) verify which franchises are fran-
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chises described in subparagraph (B)(i)(I),
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and
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‘‘(ii) outline any necessary policies
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and verification methods required to deter-
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mine whether a franchise verified pursuant
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to clause (i) is also a franchise described in
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subparagraph (B)(i)(II).’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to property acquired after the date
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of the enactment of this Act.
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Æ
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