BUG: True cannot be cast to bool in read_excel

doc/source/whatsnew/v3.0.0.rst

@@ -547,6 +547,7 @@ I/O
 - Bug in :meth:`DataFrame.to_stata` when writing :class:`DataFrame` and ``byteorder=`big```. (:issue:`58969`)
 - Bug in :meth:`DataFrame.to_string` that raised ``StopIteration`` with nested DataFrames. (:issue:`16098`)
 - Bug in :meth:`read_csv` raising ``TypeError`` when ``index_col`` is specified and ``na_values`` is a dict containing the key ``None``. (:issue:`57547`)
+- Bug in :meth:`read_excel` raising ``ValueError`` when passing array of boolean values when ``dtype=pd.BooleanDtype.name``. (:issue:`58159`)
 - Bug in :meth:`read_stata` raising ``KeyError`` when input file is stored in big-endian format and contains strL data. (:issue:`58638`)
 
 Period

pandas/io/parsers/base_parser.py

@@ -742,7 +742,9 @@ def _cast_types(self, values: ArrayLike, cast_type: DtypeObj, column) -> ArrayLi
         elif isinstance(cast_type, ExtensionDtype):
             array_type = cast_type.construct_array_type()
             try:
-                if isinstance(cast_type, BooleanDtype):
+                if isinstance(cast_type, BooleanDtype) and all(
+                    isinstance(value, str) for value in values
+                ):
                     # error: Unexpected keyword argument "true_values" for
                     # "_from_sequence_of_strings" of "ExtensionArray"
                     return array_type._from_sequence_of_strings(  # type: ignore[call-arg]
@@ -751,6 +753,10 @@ def _cast_types(self, values: ArrayLike, cast_type: DtypeObj, column) -> ArrayLi
                         true_values=self.true_values,
                         false_values=self.false_values,
                     )
+                elif isinstance(cast_type, BooleanDtype) and all(
+                    isinstance(value, bool) for value in values
+                ):
+                    return values
                 else:
                     return array_type._from_sequence_of_strings(values, dtype=cast_type)
             except NotImplementedError as err:

pandas/tests/io/excel/test_readers.py

@@ -164,6 +164,17 @@ def xfail_datetimes_with_pyxlsb(engine, request):
 
 
 class TestReaders:
+    def test_read_excel_type_check(self):
+        # GH 58159
+        df = DataFrame({"bool_column": [True]}, dtype=pd.BooleanDtype.name)
+        df.to_excel("test-type.xlsx", index=False)
+        df2 = pd.read_excel(
+            "test-type.xlsx",
+            dtype={"bool_column": pd.BooleanDtype.name},
+            engine="openpyxl",
+        )
+        assert all(isinstance(val, bool) for val in df2["bool_column"])
+
     @pytest.fixture(autouse=True)
     def cd_and_set_engine(self, engine, datapath, monkeypatch):
         """