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S. 3465

BillFederalSenateIn Committee
To amend the Internal Revenue Code of 1986 to apply a 6 percent excise tax on large endowments of certain private colleges and universities, and for other purposes.
About This Bill
Committee
Latest Action · December 12, 2023
Read twice and referred to the Committee on Finance.
Congress
118th (2023–2025)
Introduced
December 12, 2023
Cosponsors (0)
None
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Summary

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Woke Endowment Security Tax Act of 2023 or the WEST Act of 2023 This bill imposes a 6% excise tax on certain private educational instutions with endowments of at least $12.2 billion and institutions with endowments of at least $9 billion that also operate a state contract college.

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