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Summary: Higher Ed Provisions in the Ways and Means Tax Reconciliation Tax Package
| 5/15/2025 | The House Committee on Ways and Means has advanced a tax package that would extend provisions of the 2017 Tax Cuts and Jobs Act and make changes relevant to higher education and nonprofit institutions. |
Topic(s): Tax Reform; Taxation and Finance
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Type: Bill Summary
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Letter Opposing the House Budget Reconciliation Bill
| 4/29/2025 | Letter to the House Committee on Education and the Workforce expressing strong concerns and opposition to the Student Success and Taxpayer Savings Plan, a proposal to provide for budget reconciliation affecting education programs.
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Topic(s): Federal Budget and Appropriations; Tax Reform; Taxation and Finance
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Type: Letters and Comments
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Backgrounder: Tax-Exempt Status of Colleges and Universities
| 4/21/2025 | This document explains why most colleges and universities are tax-exempt under Section 501(c)(3) and outlines the legal framework and oversight processes that govern this status. |
Topic(s): Taxation and Finance; Tax Reform
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Type: Issue Brief
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Infographic: Section 117(d) Qualified Tuition Reduction
| 3/31/2025 | Qualified tuition reductions enable colleges and universities to provide tax-free tuition reductions for undergraduate
programs to employees, their spouses, and their dependents, as well as for graduate programs when students are
engaged in teaching or research. |
Topic(s): Tax Reform; Taxation and Finance; Graduate Students
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Type: Infographic
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Letter to the House Supporting the Tax-Free Pell Grant Act
| 3/28/2025 | On behalf of five other higher education associations, ACE wrote to Representatives Lloyd Doggett and Mike Kelly endorsing legislation they introduced to repeal the taxability of Pell Grants. |
Topic(s): Legislation; Pell Grants; Taxation and Finance; Tax Reform
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Type: Letters and Comments
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Talking Points: Section 127 Employer-Provided Education Assistance
| 2/25/2025 | Section 127 strengthens workforce competitiveness by supporting continuous education and skill development for employees. |
Topic(s): Tax Reform; Taxation and Finance; Workforce Development
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Type: Issue Brief
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Talking Points: Inflation Reduction Act
| 2/25/2025 | The Inflation Reduction Act provides opportunities for institutions of higher education to use an array of tax credits to advance their campus climate initiatives and investments. |
Topic(s): Sustainability; Taxation and Finance; Tax Reform
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Type: Issue Brief
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Potential Offsets Impacting Higher Ed
| 2/10/2025 | House Budget Committee Republicans assembled a menu of options for a reconciliation package. This document identifies proposals that could impact colleges and universities. |
Topic(s): Taxation and Finance; Tax Reform; Federal Budget and Appropriations
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Type: Bill Summary
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Talking Points: Higher Education as a Private Good
| 2/10/2025 | A college degree has been and continues to be the best ticket to a better, more prosperous life. A degree has been shown to improve economic, social, and personal outcomes. |
Topic(s): Taxation and Finance; Tax Reform; Student Outcomes
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Type: Issue Brief
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 Understanding College and University Endowments
| 10/23/2024 | Brief answers to questions frequently asked by students, faculty, alumni, journalists, public officials, and others regarding the purpose, history, and functionality of endowments. (Updated October 2024) |
Topic(s): Taxation and Finance; Endowments; Tax Reform
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Type: White Paper
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