U.S. Congress legislation · 119th Congress
HB10767: Fair Play Enforcement Act
Status: In committee, October 6, 2026
To amend the Internal Revenue Code of 1986 to impose an excise tax on colleges and universities allowing specified individuals to participate in intercollegiate athletics.
What the bill says
To amend the Internal Revenue Code of 1986 to impose an excise tax on colleges and universities allowing specified individuals to participate in intercollegiate athletics.
From the introduced text, October 6, 2026:
A BILL To amend the Internal Revenue Code of 1986 to impose an excise tax on colleges and universities allowing specified individuals to participate in intercollegiate athletics. SECTION 1. Short title This Act may be cited as the Fair Play Enforcement Act . SECTION 2. Imposition of excise tax on colleges and universities allowing specified individuals to participate in intercollegiate athletics (a) In general Chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: I Colleges and universities allowing specified individuals to participate in intercollegiate athletics Sec. 4969. Imposition of tax. SECTION 4969. Imposition of tax (a) In general There is hereby imposed on any eligible educational institution which commits an athletic participation violation during any taxable year a tax equal to the applicable percentage of the gross athletic receipts of such institution for such taxable year. (b) Applicable percentage For purposes of subsection (a), the applicable percentage with respect to any eligible educational institution which commits an athletic participation violation during any taxable year is determined under the following table with respect to the aggregate number of separate athletic participation violations committed by such institution during such taxable year and the preceding 5 taxable years (referred to in such table as the applicable period ): If the number of …
Sponsors
- Adrian Smith (R, HD-NE-3) · primary sponsor
- Brendan Boyle (D, HD-PA-2)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10767?
- HB10767 is a bill in Congress (119th Congress): Fair Play Enforcement Act.
- What does HB10767 do?
- In its own words: To amend the Internal Revenue Code of 1986 to impose an excise tax on colleges and universities allowing specified individuals to participate in intercollegiate athletics.
- What is the status of HB10767?
- In committee as of October 6, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 6, 2026).
- Who sponsored HB10767?
- Adrian Smith (R, HD-NE-3), with 1 co-sponsor.
- Where is the official record for HB10767?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10767
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.