Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act
The source supplies the latest action, but no lifecycle stage.
Latest action (10 Sep 2026): Referred to the House Committee on Ways and Means.
What this bill does
H.R. 10330, the Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act, would amend the Internal Revenue Code to create new rules for tax inquiries and examinations specifically targeting universities. Under the bill, the IRS would need to meet certain requirements before initiating a university tax inquiry, including a reasonable belief from a high-level Treasury official that the university may not be complying with tax laws, and written notice to the university detailing the concerns and subject matter of the inquiry. Similar restrictions would apply to initiating examinations, which would also require prior notice and an opportunity for the university to request a conference.
The bill defines "university" to include institutions of higher education and their related organizations. It establishes time limits for completing inquiries and examinations, generally two years from the examination notice date, with provisions for suspension of these periods under specific circumstances. The bill also outlines requirements for IRS Division Counsel approval before the IRS can make determinations about a university's tax status or assess taxes, and sets statutes of limitations for such assessments. Inquiries or examinations that do not result in a finding of noncompliance or a significant change in university practices would generally prevent new inquiries on the same issues for five years.
This bill was introduced in the House of Representatives on September 10, 2026, and has been referred to the Committee on Ways and Means. As it has just been introduced, it has not yet passed either chamber of Congress and would require further legislative action, including committee review and votes by both the House and the Senate, to become law.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
10 Sep 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10330 do?
- H.R. 10330, the Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act, would amend the Internal Revenue Code to create new rules for tax inquiries and examinations specifically targeting universities. Under the bill, the IRS would need to meet certain requirements before initiating a university tax inquiry, including a reasonable belief from a high-level Treasury official that the university may not be complying with tax laws, and written notice to the university detailing the concerns and subject matter of the inquiry. Similar restrictions would apply to initiating examinations, which would also require prior notice and an opportunity for the university to request a conference. The bill defines "university" to include institutions of higher education and their related organizations. It establishes time limits for completing inquiries and examinations, generally two years from the examination notice date, with provisions for suspension of these periods under specific circumstances. The bill also outlines requirements for IRS Division Counsel approval before the IRS can make determinations about a university's tax status or assess taxes, and sets statutes of limitations for such assessments. Inquiries or examinations that do not result in a finding of noncompliance or a significant change in university practices would generally prevent new inquiries on the same issues for five years. This bill was introduced in the House of Representatives on September 10, 2026, and has been referred to the Committee on Ways and Means. As it has just been introduced, it has not yet passed either chamber of Congress and would require further legislative action, including committee review and votes by both the House and the Senate, to become law.
- Has H.R. 10330 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10330. Check the latest action and official source below.
- Who sponsored H.R. 10330?
- H.R. 10330 was sponsored by Rep. Adams, Alma S. [D-NC-12] (D-NC), with 21 cosponsors.
- What's the latest action on H.R. 10330?
- Referred to the House Committee on Ways and Means. (10 Sep 2026).
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More bills from Rep. Adams, Alma S. [D-NC-12]
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