,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bfhf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #g1 #bjbe,ms4  
,malliotakis 7= h]self1 ,ms4 ,/efanik1 &
 ,ms4 ,t5ney7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to impose p5alties
 ) respect to civil rights violations by
 c]ta9 tax-exempt educational           
in/itutions4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,univ]sity              
,acc\ntability ,act4  #b4 ,p5alties )   
respect to civil rights violations by   
c]ta9 tax-exempt educational in/itutions
  7a7 ,9 g5]al ,"p ,i ( sub*apt] ,b (   
*apt] #fh ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #fgbj;,d4 ,civil rights  
violations by c]ta9 tax-exempt          
educational in/itutions  7a7 ,9 g5]al   
,!re is h]eby impos$ a p5alty equal to !
 applicable p5alty am\nt on a specifi$  
tax-exempt educational in/itution )     
respect to ea* det]m9ation ( civil      

rights violation ) respect to su*       
in/itution4  7b7 ,tim+ ( liability  7#a7
 ,9 g5]al ,a specifi$ tax-exempt        
educational in/itution %all be liable = 
! p5alty impos$ "u subsection 7a7 )     
respect to any det]m9ation ( civil      
rights violation on ! date ( ! judgm5t  
ref]r$ to 9 subsection 7c74  7#b7       
,rev]sal ( det]m9ations ,9 ! ev5t t any 
det]m9ation ( civil rights violation is 
vacat$1 ov]turn$1 or o!rwise rev]s$1 !  
,secret>y %all refund any p5alty paid ) 
respect to ! det]m9ation ( civil rights 
violation4 ,! prec$+ s5t5ce %all n be   
int]pret$ to prev5t ! application ( ?is 
section ) respect to any det]m9ation (  
civil rights violation t is re9/at$ or  
o!rwise r$et]m9$ foll[+ any su* rev]sal4
  7c7 ,det]m9ation ( civil rights       
violation ,= purposes ( ?is section--   
7#a7 ,9 g5]al ,! t]m det]m9ation ( civil
 rights violation means1 ) respect to   
any specifi$ tax-exempt educational     
in/itution1 any civil judgm5t ( a ,f$]al
 c\rt ( compet5t jurisdiction t su*     

in/itution violat$ any provision ( title
 ,,vi ( ! ,civil ,rights ,act ( #aifd4  
7#b7 ,au?ority to treat c]ta9 judgm5ts z
 a s+le det]m9ation ( civil rights      
violation ,if ! ,secret>y det]m9es t two
 or m judgm5ts are bas$ on ! same set ( 
facts & circum/ances1 su* judgm5ts %all 
be treat$ z a s+le det]m9ation ( civil  
rights violation = purposes ( ?is       
section1 section #eja7s71 & su*         
provisions ( section #fjcc7o7 z !       
,secret>y det]m9es appropriate4  7d7    
,applicable p5alty am\nt ,= purposes (  
?is section-- 7#a7 ,9 g5]al ,! t]m      
applicable p5alty am\nt means1 ) respect
 to ea* det]m9ation ( civil rights      
violation made ) respect to any specifi$
 tax-exempt educational in/itution1 !   
great] (--  7,a7 #ajj1jjj1 or  7,b7 9 ! 
case ( an in/itution subject to !       
requirem5ts ( section #fjcc7;a71 #e     
p]c5t ( ! aggregate adm9i/rative        
comp5sation paid by su* specifi$        
tax-exempt educational in/itution dur+ !
 taxable ye> 9 :i* su* violation        

occurr$4  7#b7 ,adm9i/rative comp5sation
 ,! t]m adm9i/rative comp5sation means1 
) respect to any specifi$ tax-exempt    
educational in/itution1 ! comp5sation & 
o!r paym5ts describ$ 9 section          
#fjcc7;b77#g7 made by su* in/itution4   
7e7 ,specifi$ tax-,exempt educational   
in/itution ,= purposes ( ?is section1 ! 
t]m specifi$ tax-exempt educational     
in/itution means any eligible           
educational in/itution 7z def9$ 9       
section #be;,a7f77#b77 :i* is describ$ 9
 section #eja7;c7 or section            
#eaa7;a77#b77;,b74  7f7 ,waiv] (        
limitations on assessm5t & refund       
,sections #feja & #feaa %all n apply to 
any p5alty impos$ "u subsection 7a7 or  
refund made "u subsection 7b77#b74  4   
7b7 ,m&atory review ( exempt /atus ^u   
repeat$ civil rights violations ,section
 #eja ( su* ,code is am5d$ by add+ at ! 
end ! foll[+ new subsection3  7s7       
,m&atory review ( exempt /atus ( c]ta9  
educational in/itutions ) repeat$ civil 
rights violations ,^u any det]m9ation ( 

civil "r violation 7z def9$ 9 section   
#fgbj;,d7c77 ) respect to any specifi$  
tax-exempt educational in/itution 7z    
def9$ 9 section #fgbj;,d7e771 if su*    
det]m9ation is n "o ( ! fir/ #b su*     
det]m9ations 7made aft] ! date ( !      
enactm5t ( ?is subsection7 ) respect to 
su* in/itution1 ! ,secret>y %all conduct
 a review to det]m9e if su* in/itution  
rema9s an organization describ$ 9       
subsection 7c7 :i* is entitl$ to        
exemption f tax "u subsection 7a74 ,any 
det]m9ation :i* is vacat$1 ov]turn$1 or 
o!rwise rev]s$ %all n be tak5 into      
acc\nt "u ! prec$+ s5t5ce 7unless       
subsequ5tly re9/at$ or o!rwise          
r$et]m9$74  4  7c7 ,report+ by specifi$ 
tax-,exempt educational in/itutions (   
det]m9ations ( civil rights violation   
,section #fjcc ( su* ,code is am5d$ by  
r$esignat+ subsection 7o7 z subsection  
7p7 & by ins]t+ aft] subsection 7n7 !   
foll[+ new subsection3  7o7 ,additional 
provisions relat+ to specifi$           
tax-,exempt educational in/itutions     

7#a7 ,9 g5]al ,e specifi$ tax-exempt    
educational in/itution 7z def9$ 9       
section #fgbj;,d7c77 :i* is subject to !
 requirem5ts ( subsection 7a7 %all1 on !
 return requir$ "u subsection 7a7 = !   
taxable ye>1 include ! foll[+3 7,a7 ,)  
respect to ea* det]m9ation ( civil      
rights violation 7z def9$ 9 section     
#fgbj;,d7c77 made ) respect to su*      
in/itution dur+ su* taxable ye>3  7i7 ,a
 description ( su* det]m9ation 7includ+ 
! date ( su* det]m9ation7 & ( ! civil   
rights violation to :i* su* det]m9ation 
relates4  7ii7 ,! numb] ( det]m9ations (
 civil rights violation 7det]m9$ by     
disreg>d+ det]m9ations n tak5 into      
acc\nt "u ! la/ s5t5ce ( section        
#eja7s77 made ) respect to su*          
in/itution be=e su* det]m9ation 7& aft] 
! date ( ! enactm5t ( ?is subsection74  
7iii7 ,su* o!r in=mation z ! ,secret>y  
may require4  7,b7 ,) respect to ea*    
det]m9ation ( civil rights violation 7z 
def9$ 9 section #fgbj;,d7c77 :i* is     
vacat$1 ov]turn$1 or o!rwise rev]s$ dur+

 su* taxable ye>3  7i7 ,a description ( 
! ord] or judgm5t :i* s rev]s$ su*      
det]m9ation1 includ+ ! date ( su* ord]  
or judgm5t4  7ii7 ,! in=mation describ$ 
9 subp>agraph 7,a77i7 ) respect to !    
det]m9ation s rev]s$4  7iii7 ,su* o!r   
in=mation z ! ,secret>y may require4    
7#b7 ,application to ,/ate colleges &   
univ]sities ,e specifi$ tax-exempt      
educational in/itution 7z def9$ 9       
section #fgbj;,d7c77 :i* is describ$ 9  
section #eaa7;a77#b77;,b7 %all1 = any   
taxable ye> ) respect to :i* !re is a   
det]m9ation ( civil rights violation    
describ$ 9 subp>agraph 7,a7 or 7,b7 (   
p>agraph 7#a7 ) respect to su*          
in/itution1 file an annual return t     
conta9s ! in=mation describ$ 9 su*      
subp>agraphs4 ,! p5alties applicable to 
returns requir$ "u subsection 7a7 %all  
apply to returns requir$ "u ?is         
p>agraph4  4  7d7 ,cl]ical am5dm5t ,!   
table ( sections = "p ,i ( sub*apt] ,b (
 *apt] #fh ( su* ,code is am5d$ by add+ 
at ! end ! foll[+ new item3  ,sec4      

#fgbj;,d4 ,civil rights violations by   
c]ta9 tax-exempt educational            
in/itutions4  4  7e7 ,effective date ,! 
am5dm5ts made by ?is subsection %all    
apply ) respect to det]m9ations ( civil 
rights violation made aft] ! date ( !   
enactm5t ( ?is ,act4