Congresswoman Claudia Tenney has introduced legislation that would deny certain federal tax benefits to professional women’s sports franchises that allow transgender women to compete on women’s teams.
The proposal, called the “No Goodwill for Harming Women Act,” would prohibit qualifying franchises from receiving federal tax advantages tied to the purchase of sports franchises if they permit what the bill describes as biological males to compete as athletes.
Under current federal tax law, purchasers of sports franchises may claim tax benefits related to intangible assets such as brand value, media rights, and other forms of goodwill. Tenney’s bill would make those tax benefits contingent on a professional women’s sports franchise restricting participation to athletes assigned female at birth.
In announcing the legislation, Tenney said taxpayers should not subsidize organizations that, in her view, undermine fairness in women’s sports.
“Women fought for decades to secure fair competition and equal opportunity in sports,” Tenney said in a statement. “If a professional women’s sports franchise chooses to allow biological males to compete against female athletes, it should not be rewarded with a federal tax benefit.”
The proposal has been introduced in the House of Representatives, where it will need committee consideration and approval by both chambers of Congress before it can become law. No companion bill has been announced in the U.S. Senate.
