# 118-hr-10400: To amend the Internal Revenue Code of 1986 to clarify the definition of applicable educational institution for purposes of the excise tax based on the income of private colleges and universities.

118-hr-10400, To amend the Internal Revenue Code of 1986 to clarify the definition of applicable educational institution for purposes of the excise tax based on the income of private colleges and universities., is a 118th Congress bill sponsored by Rep. Moore, Gwen [D-WI-4] (D-WI); status Referred to the House Committee on Ways and Means. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/118-hr-10400
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 118-hr-10400
- Congress: 118
- Title: To amend the Internal Revenue Code of 1986 to clarify the definition of applicable educational institution for purposes of the excise tax based on the income of private colleges and universities.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2024-12-12
- Sponsor: Rep. Moore, Gwen [D-WI-4] (D-WI)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

To amend the Internal Revenue Code of 1986 to clarify the definition of applicable educational institution for purposes of the excise tax based on the income of private colleges and universities.

## Cosponsors (1)

- Rep. Grothman, Glenn [R-WI-6] (R-WI), 2024-12-12T00:00:00.000Z

## Related bills

- 118-hr-9076: Supporting America’s Children and Families Act
- 118-hr-10308: To amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.
- 118-hres-1407: Recognizing the 12-year anniversary of the tragic attack that took place at the Oak Creek Sikh Gurdwara on August 5, 2012, and honoring the memory of those who…
- 118-hr-8702: Improving Seniors’ Timely Access to Care Act of 2024
- 118-hr-7199: To designate the facility of the United States Postal Service located at S74w16860 Janesville Road, in Muskego, Wisconsin, as the "Colonel Hans Christian Heg P…
- 118-hr-6919: To name the Department of Veterans Affairs medical center in Tomah, Wisconsin, as the "Jason Simcakoski Department of Veterans Affairs Medical Center".

## Sources
- [118-hr-10400 on Congress.gov](https://www.congress.gov/bill/118th-congress/house-bill/10400)

## Related
- [118-hr-9076: Supporting America’s Children and Families Act](https://policyrisk.com/legislation/118-hr-9076)
- [118-hr-10308: To amend the Internal Revenue Code of 1986 to allow for payments to certain ind…](https://policyrisk.com/legislation/118-hr-10308)
- [118-hres-1407: Recognizing the 12-year anniversary of the tragic attack that took place at the…](https://policyrisk.com/legislation/118-hres-1407)
- [118-hr-8702: Improving Seniors’ Timely Access to Care Act of 2024](https://policyrisk.com/legislation/118-hr-8702)
- [118-hr-7199: To designate the facility of the United States Postal Service located at S74w16…](https://policyrisk.com/legislation/118-hr-7199)
- [118-hr-6919: To name the Department of Veterans Affairs medical center in Tomah, Wisconsin,…](https://policyrisk.com/legislation/118-hr-6919)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/118-hr-10400 (as of 2026-10-15).