The institution must report two student counts on its return
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70415, Sec. 70415.
Written by .
The institution must report two student counts on its return
The document says “shall”Who acts: applicable educational institutionsHow: statuteSec. 70415 in the PDF
What the document says
“shall include on the return required under subsection (a)--”
The section adds a new subsection (o) to section 6033 of the Internal Revenue Code of 1986 requiring an applicable educational institution subject to the return requirement to report the number of tuition-paying students taken into account and the number of students worked out under the daily average rule. The amendments apply to taxable years beginning after December 31, 2025.
What the document actually says
“shall include on the return required under subsection (a)--”
That sentence, in plain words
The school must put two things on its return. The list that follows says what they are.
What this is about
One is the count of paying students. The other is the count of all students. The changes start with tax years after 2025.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70415, 139 Stat. 221 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The institution must report two student counts on its return,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70415, Sec. 70415. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70415-reporting/ (retrieved August 26, 2026).
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