Loading…
Higher Education Accountability Tax Act
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 10,940 other HR bills in the 119th — cohort avg 30d
Higher Education Accountability Tax Act This bill increases the excise tax on the net investment income of certain private university and college endowments and expands the number of universities and colleges that are subject to the excise tax. Under current law, certain private universities and colleges with 500 or more tuition-paying students (of which more than 50% are located in the United States) and endowment assets of at least $500,000 per student (per student threshold) pay an excise tax in the amount of 1.4% on the net investment income from such endowments. Endowment assets that are used directly in carrying out the institution's tax-exempt educational purpose are excluded from the tax. The bill increases the amount of the excise tax to (1) 10% of the net investment income from a university and college endowment, or (2) 20% of the net investment income from a university and college endowment maintained by an institution that increases tuition over a three-year period (preceding the current tax year) at a rate that is higher than the inflation rate. Under the bill, the tuition price for purposes of determining whether the 20% excise tax rate applies is the average yearly price charged to all first-time, full-time undergraduate students (including students who receive financial aid). Further, the bill expands the number of universities and colleges subject to the excise tax by lowering the per student threshold to $250,000.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2026 · third_quarter · Taxation/Internal Revenue Code
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027, capped at roughly $5,000 for individuals and $10,000 for couples. S. 4511/H.R. 8783 - Charity Parity Act - lobbying in support of legislation to allow older adults to make direct Qualified Charitable Distributions (QCDs) up to annual limits from employer-sponsored retirement plans-such as 401(k), 403(b), and 457(b) accounts-without first rolling funds over into an IRA. Lobbying against legislation that would impose and/or expand a net investment income or endowment tax on colleges and universities, such as H.R. 446, H.R. 1006, and H.R. 1128.
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Met with Representatives, Senators, and legislative staff to discuss tax-exempt university endowment issues, and to lobby against actions or policies that would increase the tax on university endowments. (No bill number) Discouraged co-sponsorship of legislation to increase the endowment tax, including HR 466, HR 716, HR 1006, HR 1023, HR 1128, S 936. Met with legislative staff to discuss the effect of Treasury proposal to revoke non-profit status of private universities that engage in illegal DEI.
Client expense: $220,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027, capped at roughly $5,000 for individuals and $10,000 for couples. Lobbying against legislation that would impose and/or expand a net investment income or endowment tax on colleges and universities, such as H.R. 446, H.R. 1006, and H.R. 1128.
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Met with Representatives, Senators, and legislative staff to discuss tax-exempt university endowment issues, and to lobby against actions or policies that would increase the tax on university endowments. (No bill number) Discouraged co-sponsorship of legislation to increase the endowment tax, including HR 466, HR 716, HR 1006, HR 1023, HR 1128, S 936.
Client expense: $360,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027, capped at roughly $5,000 for individuals and $10,000 for couples. Lobbying against legislation that would impose and/or expand a net investment income or endowment tax on colleges and universities, such as H.R. 446, H.R. 1006, and H.R. 1128.
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Met with Representatives, Senators, and legislative staff to discuss tax-exempt university endowment issues, and to lobby against actions or policies that would increase the tax on university endowments. (No bill number) Discouraged co-sponsorship of legislation to increase the endowment tax, including HR 466, HR 716, HR 1006, HR 1023, HR 1128, S 936.
Client expense: $180,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027, capped at roughly $5,000 for individuals and $10,000 for couples. Lobbying against legislation that would impose and/or expand a net investment income or endowment tax on colleges and universities, such as H.R. 446, H.R. 1006, and H.R. 1128.
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Met with Representatives, Senators, and legislative staff to discuss tax-exempt university endowment issues, and to lobby against actions or policies that would increase the tax on university endowments. (No bill number) Discouraged co-sponsorship of legislation to increase the endowment tax, including HR 466, HR 716, HR 1006, HR 1023, HR 1128, S 936.
Client expense: $180,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Met with Representatives, Senators, and legislative staff to discuss tax-exempt university endowment issues, and to lobby against actions or policies that would increase the tax on university endowments. (HR 1, PL 119-21) Encouraged Representatives, Senators, and legislative staff to repeal, offset, or otherwise not increase or expand the excise tax on scholarships, research, and other programs funded by university endowment investments as part of budget reconciliation or other legislation (HR 1, PL 119-21). Discouraged co-sponsorship of legislation to increase the endowment tax, including HR 466, HR 716, HR 1006, HR 1023, HR 1128, S 936. Thanked Representatives and Senators for supporting legislation to expand Section 127 tax credits for Employer-Provided educational assistance programs (HR 1, PL 119-21).
Client expense: $240,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
H.R. 1 - The One Big Beautiful Bill Act - lobbying against college and university endowment tax increases, tax on transportation fringe benefits, tax on logo royalties, 35% cap on itemized deductions. Lobbying in support of charitable deduction for non-itemizers. S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027, capped at roughly $5,000 for individuals and $10,000 for couples. Lobbying against legislation that would impose and/or expand a net investment income or endowment tax on colleges and universities, such as H.R. 446, H.R. 1006, and H.R. 1128.
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
H.R. 1 - The One Big Beautiful Bill Act - lobbying against college and university endowment tax increases, tax on transportation fringe benefits, tax on logo royalties, 35% cap on itemized deductions. Lobbying in support of charitable deduction for non-itemizers. S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027, capped at roughly $5,000 for individuals and $10,000 for couples. Lobbying against legislation that would impose and/or expand a net investment income or endowment tax on colleges and universities, such as H.R. 446, H.R. 1006, and H.R. 1128.
Client expense: $50,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Met with Representatives, Senators, and legislative staff to discuss tax-exempt university endowment issues. (HR 1, PL 119-21) Encouraged Representatives, Senators, and legislative staff to repeal, offset, or otherwise not increase or expand the excise tax on scholarships, research, and other programs funded by university endowment investments as part of budget reconciliation or other legislation (HR 1, PL 119-21). Discouraged co-sponsorship of legislation to increase the endowment tax, including HR 466, HR 716, HR 1006, HR 1023, HR 1128, S 936. Encouraged Representatives and Senators to support legislation to expand Section 127 tax credits for Employer-Provided educational assistance programs (HR 1, PL 119-21).
Client expense: $444,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027, capped at roughly $5,000 for individuals and $10,000 for couples. Lobbying against legislation that would impose and/or expand a net investment income or endowment tax on colleges and universities, such as H.R. 446, H.R. 1006, and H.R. 1128.
Client expense: $30,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Met with Representatives, Senators, and legislative staff to discuss tax-exempt university endowment issues. (No bill number) Met with Representatives, Senators, and legislative staff to express opposition to endowment tax provisions proposed to offset to workforce training or other programs. (No bill number in 119th Congress) Encouraged Representatives, Senators, and legislative staff to repeal, offset, or otherwise not increase or expand the excise tax on scholarships, research, and other programs funded by university endowment investments as part of budget reconciliation or other legislation (no bill number). Discouraged co-sponsorship of HR 466, HR 716, HR 1006, HR 1023, HR 1128, S 936. Encouraged Representatives and Senators to support legislation to expand Section 127 tax credits for Employer-Provided educational assistance programs.
Client expense: $230,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE