S2045-119

Introduced

To amend the Internal Revenue Code of 1986 to impose an excise tax on certain investments of private colleges and universities.

119th Congress Introduced Jun 12, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to impose an excise tax on
certain investments of private colleges and universities., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Finance, Trade.

Who Benefits and How

schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H8AA67F5A15BA4092922911F9294A3FB8: 1. Short title This Act may be cited as the Protecting Endowments from Our Adversaries Act.
  • Section HB4DAC720ED074C2AB271C5FD79B7CA60: 2. Excise tax on certain investments of private colleges and universities Subchapter H of chapter 42 of the Internal Revenue Code of 1986 is amended by adding...
  • Section HCF661A90C7AA494FBDDEBA2DE826615F: 4969. Excise tax on certain investments of private colleges and universities In the case of any specified educational institution which acquires (directly or...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to impose an excise tax on certain investments of private colleges and universities., changes federal law or congressional policy affecting schools, students, and education providers.

Key Policy Areas

Education, Finance, Trade

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to impose an excise tax on certain investments of private colleges and universities., changes federal law or congressional policy affecting schools, students, and education providers.

Policy Domains

Education Finance Trade

Whole bill

Identified Gains
  • schools, students, and education providers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
schools, students, and education providers: ,
Identified Costs
  • federal implementing agencies
  • schools, students, and education providers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
schools, students, and education providers: ,

Legislative Progress

Introduced
Introduced Committee Passed
Jun 12, 2025

Mr. Ricketts (for himself, Mr. Cotton, and Mrs. Fischer) introduced …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Education Finance Trade
Actor Mappings
"the_commission"
→ The commission identified in the operative section
"secretary_of_commerce"
→ Secretary of Commerce
"secretary_of_treasury"
→ Secretary of the Treasury

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology