# 119-hr-10330: Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act 119-hr-10330, Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act, is a 119th Congress bill sponsored by Rep. Adams, Alma S. [D-NC-12] (D-NC); status introduced; PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/legislation/119-hr-10330 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-hr-10330 - Congress: 119 - Title: Higher Education Oversight for Nonprofits Ensuring Standards and Transparency Act - Status: introduced - Introduced: 2026-09-10 - Sponsor: Rep. Adams, Alma S. [D-NC-12] (D-NC) - Cosponsors: 21 - Policy area: Taxation - Touches household money: yes - Last recorded action: 2026-10-17 ## Summary **Limits IRS probes of universities** by creating written signoff rules, advance notice and conference rights, tight time limits, and mandatory Treasury and Division Counsel review before exams would proceed. - Universities: Would force the IRS to give written inquiry and examination notices and an offer to confer before any records or activities are examined. It would also narrow what the IRS can inspect to defined business records and specified university activities. - IRS and Treasury officials: Would require a documented, reasonable-belief finding by a high-level Treasury official before starting an inquiry and written Division Counsel approval before any inclusion of income, revocation of tax exempt status, or deficiency is finalized. - Timelines and limits for both sides: Inquiries must end within 90 days unless followed by an exam. Examinations generally must finish within 2 years and cannot start until at least 15 days after the inquiry notice. A five-year bar would block new duplicate probes unless approved. - Congress and transparency: The Secretary must send a confidential report to House Ways and Means and Senate Finance within 60 days listing the university, attestations, the notice, and related regulations. ## Cosponsors (21) - Rep. Casar, Greg [D-TX-35] (D-TX), 2026-09-24T00:00:00.000Z - Rep. Cisneros, Gilbert Ray [D-CA-31] (D-CA), 2026-10-15T00:00:00.000Z - Rep. Raskin, Jamie [D-MD-8] (D-MD), 2026-09-10T00:00:00.000Z - Rep. Wilson, Frederica S. [D-FL-24] (D-FL), 2026-09-10T00:00:00.000Z - Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2026-09-10T00:00:00.000Z - Rep. Clarke, Yvette D. [D-NY-9] (D-NY), 2026-09-10T00:00:00.000Z - Rep. Mannion, John W. [D-NY-22] (D-NY), 2026-09-10T00:00:00.000Z - Rep. Doggett, Lloyd [D-TX-37] (D-TX), 2026-09-10T00:00:00.000Z - Rep. Grijalva, Adelita S. [D-AZ-7] (D-AZ), 2026-09-10T00:00:00.000Z - Rep. Jayapal, Pramila [D-WA-7] (D-WA), 2026-09-10T00:00:00.000Z - Rep. McBath, Lucy [D-GA-6] (D-GA), 2026-09-10T00:00:00.000Z - Rep. Chu, Judy [D-CA-28] (D-CA), 2026-09-10T00:00:00.000Z - Rep. Davis, Danny K. [D-IL-7] (D-IL), 2026-09-10T00:00:00.000Z - Rep. Simon, Lateefah [D-CA-12] (D-CA), 2026-09-10T00:00:00.000Z - Rep. McCollum, Betty [D-MN-4] (D-MN), 2026-09-10T00:00:00.000Z - Rep. Carter, Troy A. [D-LA-2] (D-LA), 2026-09-10T00:00:00.000Z - Rep. Hayes, Jahana [D-CT-5] (D-CT), 2026-09-10T00:00:00.000Z - Rep. Takano, Mark [D-CA-39] (D-CA), 2026-09-10T00:00:00.000Z - Rep. Carson, André [D-IN-7] (D-IN), 2026-09-10T00:00:00.000Z - Rep. Kamlager-Dove, Sydney [D-CA-37] (D-CA), 2026-09-15T00:00:00.000Z - Rep. Bonamici, Suzanne [D-OR-1] (D-OR), 2026-09-16T00:00:00.000Z ## Provisions PRIA read - Definitions for university reviews: benefit, medium. If enacted, the bill would define which colleges and related groups count as "universities" for these IRS rules. It would say what counts as a university "tax inquiry" versus an "examination." It would define "business records" to exclude documents got by summons under section 7609 or from governme… - Five‑year limit on repeat reviews: benefit, medium. If enacted, the bill would bar the IRS from starting another university tax inquiry or examination about the same university and the same or similar issues for five years after the original notice date. The IRS Secretary could waive the bar in writing. The rule applies to reviews that begin after t… - Final IRS agent reports count: benefit, low. If enacted, the bill would treat a final IRS revenue agent report as an official Secretary determination for purposes of section 7428(a)(1). A university that receives such a final report would be treated as having exhausted its administrative remedies for purposes of sections 7428 and 7430. This a… - Serious cases exempted: cost, medium. If enacted, the bill would not apply to several kinds of matters. It would not limit criminal investigations. It would not apply when the review concerns someone other than a university. It would not apply to certain serious tax assessments under sections 6851, 6852, or 6861, to willful tax evasion… - Congress notified of university probes: mixed, medium. If enacted, the bill would require the Treasury Secretary to send a confidential report to House Ways and Means and Senate Finance within 60 days after any university tax inquiry or examination begins. The report must name the university, confirm that the legal steps to start the review were taken,… ## Related bills - 119-hr-7973: Momnibus Act - 119-hr-9877: Health Equity and Accountability Act of 2026 - 119-hr-51: Washington, D.C. Admission Act - 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025 - 119-hr-5390: FAMILY Act - 119-hr-15: Equality Act ## Sources - [119-hr-10330 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10330) ## Related - [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973) - [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877) - [119-hr-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-hr-51) - [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20) - [119-hr-5390: FAMILY Act](https://policyrisk.com/legislation/119-hr-5390) - [119-hr-15: Equality Act](https://policyrisk.com/legislation/119-hr-15) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-hr-10330 (as of 2026-10-17).