Alma Adams (D-NC)
Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act
A Democratic bill with 21 Democratic cosponsors · See all 21 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act. It amends the Internal Revenue Code of 1986 to place specific restrictions on tax inquiries and examinations directed at universities. The legislation sets clear requirements that high-level Treasury officials must meet before starting a tax inquiry or examination into a university. It also establishes timelines for completing these inquiries and limits how far back the IRS can assess taxes. Additionally, the bill requires the Secretary of the Treasury to submit confidential reports about these university tax actions to specific congressional committees. Finally, the rules laid out in the bill do not apply to criminal investigations or situations involving tax evasion.
Yes· 3 of 7
- Scored +7
Does this protect the right to fair treatment by the courts?
Establishes strict notice requirements and conference rights for universities facing tax inquiries.
- Scored +5
Does this protect the individual right to speak freely?
Prevents the use of tax examinations to target the ideological positions or advocacy of universities.
- Scored +5
Does this protect what people are allowed to say in public life?
Protects universities from tax-based probes into ideological positions and scholastic content.
The opposite· 3 of 4
- Scored -5
Does this give the federal government more power?
Significantly restricts the federal government's power to audit and examine nonprofit universities.
- Scored -3
Does this give the government more power to monitor people inside the country?
Requires the Secretary to report university inquiries to Congress, increasing legislative oversight of specific institutions.
- Scored -2
Does this reduce what the federal government owes?
Limiting the statute of limitations for tax assessments may reduce total government revenue.
Who it would affect, and how
Potential Positive Impacts for People
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Written Notice Requirements: Under Section 2 (adding Internal Revenue Code Section 7613(a)(3)), the Secretary must provide written notice to a university before starting any tax inquiry, explaining the concerns and general subject matter. This ensures transparency so that institutions and the people connected to them understand why the government is asking questions.
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Right to a Conference: Under Section 2 (adding Internal Revenue Code Section 7613(b)(2)), universities are given a reasonable time to participate in a conference with the Secretary to discuss and attempt to resolve concerns before an examination begins. This gives folks at the university a fair chance to talk through issues directly with officials.
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Strict Completion Deadlines: Under Section 2 (adding Internal Revenue Code Section 7613(c)(1)), the Secretary must complete any university tax inquiry or examination within two years of the examination notice date, or within 90 days for inquiries not followed by an examination. This prevents drawn-out, indefinite government investigations that could unfairly burden these institutions.
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Protection from Repeated Investigations: Under Section 2 (adding Internal Revenue Code Section 7613(f)), if a completed inquiry or examination does not result in an adverse tax determination or a request for significant operational changes, no new inquiry or examination can begin for a 5-year period without special approval. This protects universities from being constantly harassed by repetitive government audits.
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Potential Negative Impacts for People
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Limits on Unrelated Business Tax Assessments: Under Section 2 (adding Internal Revenue Code Section 7613(d)(2)(B)), the IRS can only assess taxes on unrelated business income for the six most recent taxable years. If an institution engaged in improper business activities further in the past, this restriction could prevent the government from collecting taxes owed to the public.
- Restricted IRS Oversight: Under Section 2 (adding Internal Revenue Code Section 7613(a)(2)), the Secretary must meet a reasonable belief requirement recorded in writing before beginning an inquiry. Because of these extra procedural hurdles and oversight rules, it might become harder for tax authorities to quickly investigate universities that may be skirting tax laws, potentially reducing accountability for wealthy institutions.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — Establishes strict notice requirements and conference rights for universities facing tax inquiries. Does this protect the individual right to speak freely? — Prevents the use of tax examinations to target the ideological positions or advocacy of universities. Does this protect people from being watched or searched? — Limits the scope of university business records that can be examined by the IRS. Does this make what the government does easier for the public to see? — Requires mandated written notices and reports to Congress regarding university tax inquiries. Does this give the federal government more power? — Significantly restricts the federal government's power to audit and examine nonprofit universities.
- Demographic And Interest Groups
- Would students be better off under this? — Protects the academic environment from ideological government interference. Would people in their twenties and thirties be better off under this? — Protects academic freedom for students in higher education by limiting ideological audits.
- Social Issues And Justice
- Does this protect what people are allowed to say in public life? — Protects universities from tax-based probes into ideological positions and scholastic content.
- Economy And Finance
- Does this reduce what the federal government owes? — Limiting the statute of limitations for tax assessments may reduce total government revenue. Does this make the government pay for what it commits to? — The bill limits the IRS's ability to collect unpaid taxes from universities.
- National Security And Foreign Policy
- Does this give the government more power to monitor people inside the country? — Requires the Secretary to report university inquiries to Congress, increasing legislative oversight of specific institutions.
- 10/15/2026
- 1 Cosponsor added.
- 9/24/2026
- 1 Cosponsor added.
- 9/16/2026
- 1 Cosponsor added.
- 9/15/2026
- 1 Cosponsor added.
- 9/10/2026
- Referred to the House Committee on Ways and Means.
- 17 Cosponsors added.
- Introduced in House
Suzanne BonamiciDemocrat · Oregon
Yvette ClarkeDemocrat · New York
André CarsonDemocrat · Indiana
Judy ChuDemocrat · California
Gilbert CisnerosDemocrat · California
Troy CarterDemocrat · Louisiana
Greg CasarDemocrat · Texas
Danny DavisDemocrat · Illinois
Lloyd DoggettDemocrat · Texas
Adelita GrijalvaDemocrat · Arizona
Jahana HayesDemocrat · Connecticut
Pramila JayapalDemocrat · Washington
Sydney Kamlager-DoveDemocrat · California
Betty McCollumDemocrat · Minnesota
Lucy McBathDemocrat · Georgia
John MannionDemocrat · New York
Eleanor NortonDemocrat · District of Columbia
Jamie RaskinDemocrat · Maryland
Lateefah SimonDemocrat · California
Mark TakanoDemocrat · California
Frederica WilsonDemocrat · Florida