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Tax breaks for colleges providing student financial aid

This bill proposes changes to taxes for certain private colleges. Colleges that provide enough financial aid to students could pay less tax on their investment income. This aims to encourage colleges to offer more financial support to undergraduate students.
Key points
Colleges may pay less tax on investment income if they provide a certain amount in grants and scholarships to first-time, full-time undergraduate students.
To qualify for the tax break, colleges must report average federal student loan amounts received by students.
The asset-per-student threshold that determines which colleges are taxed will be adjusted for inflation.
Clarifies that the 500-student limit affecting which colleges are taxed only counts tuition-paying undergraduate students.
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Status:
Expired
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Additional Information
Higher Education Endowment Tax Reform Act
Print number: HR 5152
Sponsor: Rep. Boyle, Brendan F. [D-PA-2]
Process start date: 2021-09-03
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Summarized by: gemini-2.5-flash-preview-04-17
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax breaks for colleges providing student financial aid

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is HR 5152.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-09-03.

What are the main provisions?

Key points include:

  • Colleges may pay less tax on investment income if they provide a certain amount in grants and scholarships to first-time, full-time undergraduate students.
  • To qualify for the tax break, colleges must report average federal student loan amounts received by students.
  • The asset-per-student threshold that determines which colleges are taxed will be adjusted for inflation.
  • Clarifies that the 500-student limit affecting which colleges are taxed only counts tuition-paying undergraduate students.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Boyle, Brendan F. [D-PA-2].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

Analysis and Potential Impact of HR 5152

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Education