The law › Title 26, Internal Revenue Code › Chapter 42

26 U.S.C. 4968: Excise tax based on investment income of private colleges and universities

Created in 2017 by Public Law 115-97. Changed by 1 later law. 1 new law this Congress changed it.

How it got hereLaws that created or changed it, newest first

2018Bipartisan Budget Act of 2018

2017Pub. L. 115-97created it

26 U.S.C. 4968Excise tax based on investment income of private colleges and universities

The section as a wholerewritten

(a)Tax imposed

(b)Applicable educational institution

(c)Net investment income

(d)Assets and net investment income of related organizations

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed the section as a whole

How it got here

2018

Pub. L. 115–123, §41109(a)(1), inserted "tuition-paying" after "500". (Bipartisan Budget Act of 2018) Law text · (b)
Pub. L. 115–123, §41109(a)(2), inserted "tuition-paying" after "50 percent of the". (Bipartisan Budget Act of 2018) Law text · (b)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.