University Accountability Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2686 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2686 To amend the Internal Revenue Code of 1986 to impose penalties with respect to civil rights violations by certain tax-exempt educational institutions. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 7, 2025 Ms. Malliotakis (for herself, Ms. Stefanik, and Ms. Tenney) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose penalties with respect to civil rights violations by certain tax-exempt educational institutions. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``University Accountability Act''. SEC. 2. PENALTIES WITH RESPECT TO CIVIL RIGHTS VIOLATIONS BY CERTAIN TAX-EXEMPT EDUCATIONAL INSTITUTIONS. (a) In General.--Part I of subchapter B of chapter 68 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6720D. CIVIL RIGHTS VIOLATIONS BY CERTAIN TAX-EXEMPT EDUCATIONAL INSTITUTIONS. ``(a) In General.--There is hereby imposed a penalty equal to the applicable penalty amount on a specified tax-exempt educational institution with respect to each determination of civil rights violation with respect to such institution. ``(b) Timing of Liability.-- ``(1) In general.--A specified tax-exempt educational institution shall be liable for the penalty imposed under subsection (a) with respect to any determination of civil rights violation on the date of the judgment referred to in subsection (c). ``(2) Reversal of determinations.--In the event that any determination of civil rights violation is vacated, overturned, or otherwise rever