Polarization from photomasks can be used as a new lever to improve lithographic performance in both binary and phase-shifting masks (PSMs). While PSMs manipulate the phase of light to control the temporal addition of electric field vectors, polarization masks manipulate the vector direction of electric field vectors to control the spatial addition of electric field components. This paper explores the theoretical possibilities of polarization masks, showing that it is possible to use bar structures within openings on the mask itself to polarize incident radiation. Rigorous electromagnetic scattering simulations using TEMPEST and imaging with SPLAT are used to give an initial assessment on the functionality of polarization masks, discussing the polarization quality and throughputs achieved with the masks. Openings between 1/8 and 1/3 of a wavelength provide both a low polarization ratio and good transmission. A final overall throughput of 33% - 40% is achievable, corresponding to a dose hit of 2.5x - 3x.