U.S. Congress legislation · 119th Congress
HB10330: Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act
Status: In committee, September 10, 2026
To amend the Internal Revenue Code of 1986 to impose restrictions on university tax inquiries and examinations, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to impose restrictions on university tax inquiries and examinations, and for other purposes.
From the introduced text, September 10, 2026:
A BILL To amend the Internal Revenue Code of 1986 to impose restrictions on university tax inquiries and examinations, and for other purposes. SECTION 1. Short title This Act may be cited as the Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act . SECTION 2. Restrictions on university tax inquiries and examinations (a) In general Subchapter A of chapter 78 of the Internal Revenue Code of 1986 is amended-- (1) by redesignating section 7613 as section 7614, and (2) by inserting after section 7612 the following new section: SECTION 7613. Restrictions on university tax inquiries and examinations (a) Restrictions on inquiries (1) In general The Secretary may begin a university tax inquiry only if the requirements of paragraphs (2) and (3) have been met. (2) Reasonable belief requirement The requirement of this paragraph is met with respect to any university tax inquiry if-- (A) in the case of such inquiry serving as a basis for determining whether any income derived by the university is excludable from taxation under section 115, an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing) that any such income may not be so excluded, (B) in the case of such inquiry serving as a basis for determining whether the university is exempt from taxation under section …
Sponsors
- Alma Adams (D, HD-012) · primary sponsor
- Jamie Raskin (D, HD-008)
- Frederica Wilson (D, HD-FL-24)
- Norton, Eleanor (D, HD-000)
- Yvette Clarke (D, HD-009)
- John Mannion (D, HD-022)
- Lloyd Doggett (D, HD-037)
- Adelita Grijalva (D, HD-007)
- Pramila Jayapal (D, HD-007)
- Lucy McBath (D, HD-006)
- Judy Chu (D, HD-CA-28)
- Danny Davis (D, HD-IL-7)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10330?
- HB10330 is a bill in Congress (119th Congress): Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act.
- What does HB10330 do?
- In its own words: To amend the Internal Revenue Code of 1986 to impose restrictions on university tax inquiries and examinations, and for other purposes.
- What is the status of HB10330?
- In committee as of September 10, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 10, 2026).
- Who sponsored HB10330?
- Alma Adams (D, HD-012), with 11 co-sponsors.
- Where is the official record for HB10330?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10330
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.