# 119-s-936: WEST Act of 2025

119-s-936, WEST Act of 2025, is a 119th Congress bill sponsored by Sen. Cotton, Tom [R-AR] (R-AR); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-936
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-936
- Congress: 119
- Title: WEST Act of 2025
- Status: introduced
- Introduced: 2025-03-11
- Sponsor: Sen. Cotton, Tom [R-AR] (R-AR)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a new 6% excise tax on very large private college and university endowments.** This tax would apply to institutions whose non-exempt assets pass high size thresholds and would start for taxable years beginning in 2025.

## Provisions PRIA read

- Higher one-time tax on large college endowments: cost, high. This bill would create a one-time 6% excise tax on qualifying private college and university endowments. The tax would apply for each institution's first taxable year beginning in 2025. Tax equals 6% of the fair market value of aggregate assets measured at the end of the prior tax year. Do not coun…

## Related bills

- 119-s-2342: Intelligence Authorization Act for Fiscal Year 2026
- 119-s-4615: Intelligence Authorization Act for Fiscal Year 2027
- 119-s-2142: GOLDEN DOME Act of 2025
- 119-s-1748: Kids Online Safety Act
- 119-s-2010: TERMS Act
- 119-s-292: Educational Choice for Children Act of 2025

## Sources
- [119-s-936 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/936)

## Related
- [119-s-2342: Intelligence Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2342)
- [119-s-4615: Intelligence Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4615)
- [119-s-2142: GOLDEN DOME Act of 2025](https://policyrisk.com/legislation/119-s-2142)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-2010: TERMS Act](https://policyrisk.com/legislation/119-s-2010)
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-936 (as of 2025-12-21).