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S. 3465 118th Congress Senate

WEST Act of 2023

Official title: A bill to amend the Internal Revenue Code of 1986 to apply a 6 percent excise tax on large endowments of certain private colleges and universities, and for other purposes.

Introduced: December 12, 2023 Introduced by: Tom Cotton Republican · Arkansas See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 12, 2023
Read twice and referred to the Committee on Finance.
Dec 12, 2023
Introduced in Senate
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 Latest action December 12, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Woke Endowment Security Tax Act of 2023 or the WEST Act of 2023

This bill imposes a 6% excise tax on certain private educational instutions with endowments of at least $12.2 billion and institutions with endowments of at least $9 billion that also operate a state contract college. 

 

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 2

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

Cite this page click to expand
APA
U.S. Congress. (2026). S. 3465: WEST Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-S-3465/
MLA
"S. 3465: WEST Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-3465/.
Bluebook (legal)
S. 3465, 118th Cong. (2026), https://openamerica.io/bill/118-S-3465/.
Markdown link
[S. 3465: WEST Act of 2023](https://openamerica.io/bill/118-S-3465/)
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