Nonpartisan civic infrastructure
AllCiv·Legis1
·

H.R. 8447

BillFederalHouseIntroduced
To amend the Internal Revenue Code of 1986 to impose an excise tax on certain investments of private colleges and universities.
About This Bill
Introduced
Congress
117th (2021–2023)
Introduced
July 20, 2022
Cosponsors (9)
0D 9R
View PDF ↗

Summary

Highlight any text to annotate
Protecting Endowments from Our Adversaries Act This bill imposes an excise tax equal to 50% of the fair market values of certain investments made by private colleges and universities with assets or endowments exceeding $1 billion. It also taxes 100% of the net income of such investments held during a one-year period. These investments are in certain foreign persons or entities (e.g., Chinese or Russian companies) that are included on lists maintained by the Department of Commerce and the Federal Communications Commission that identify persons or entities engaged in human rights abuses or that pose a threat to U.S. national security.

Take Action

Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.