Don't Tax Higher Education Act
This bill repeals the excise tax on the net investment income of certain private colleges and universities.
To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
        investment income of private colleges and universities.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Don't Tax Higher Education Act''.

SEC. 2. REPEAL OF EXCISE TAX ON INVESTMENT INCOME OF PRIVATE COLLEGES 
              AND UNIVERSITIES.

    (a) In General.--Chapter 42 of the Internal Revenue Code of 1986 is 
amended by striking subchapter H (and by striking the item relating to 
such subchapter in the table of subchapters for such chapter).
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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Don’t Tax Higher Education Act
To amend the Internal Revenue Code of 1986 to repeal the excise tax on investment income of private colleges and universities.
Don’t Tax Higher Education Act
Rep. Boyle, Brendan F.