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S. 936 119th Congress Senate

WEST Act of 2025

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: March 11, 2025 Introduced by: Tom Cotton Republican · Arkansas See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 11, 2025
Read twice and referred to the Committee on Finance.
Mar 11, 2025
Introduced in Senate
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What's happening now March 11, 2025

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 12

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.

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Cite this page click to expand
APA
U.S. Congress. (2026). S. 936: WEST Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-S-936/
MLA
"S. 936: WEST Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-936/.
Bluebook (legal)
S. 936, 119th Cong. (2026), https://openamerica.io/bill/119-S-936/.
Markdown link
[S. 936: WEST Act of 2025](https://openamerica.io/bill/119-S-936/)
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