Higher Education Accountability Tax Act
Official title: To amend the Internal Revenue Code of 1986 to modify the excise tax on investment income of private colleges and universities.
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Referred to the House Committee on Ways and Means.
Higher Education Accountability Tax Act
This bill increases from 1.4% to 10% the rate of the excise tax on the net investment income of applicable educational institutions (i.e., certain private colleges and universities). It further increases to 20% the rate of such tax on net-price-increase institutions (i.e., educational institutions whose net price increased at a rate exceeding the rate of increase in the Consumer Price Index during a specified three-year period). The bill also modifies the definition of applicable educational institution to lower the per student threshold in that definition from $500,000 to $250,000 (thus making more such institutions subject to the excise tax).
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 8883: Higher Education Accountability Tax Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-8883/
"H.R. 8883: Higher Education Accountability Tax Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-8883/.
H.R. 8883, 117th Cong. (2026), https://openamerica.io/bill/117-HR-8883/.
[H.R. 8883: Higher Education Accountability Tax Act](https://openamerica.io/bill/117-HR-8883/)