SB00038

An Act Establishing A Capital Gains Tax On Certain Endowment Funds Of Institutions Of Higher Education And Concerning The Use Of The Revenue Generated.

Introduced·2/4/26
Sb Text

Imposes a capital gains tax on endowment funds of higher education institutions valued over $500,000 per student, dedicating revenue to reducing Paid.

The bill establishes a capital gains tax on endowment funds of institutions of higher education valued at more than $500,000 per student. The revenue generated from this tax will be dedicated to reducing the contributions required from participants in the Paid Family and Medical Leave Insurance Program. This measure aims to alleviate the financial burden on program participants by utilizing the tax revenue from high-value endowment funds.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance, Revenue and Bonding Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4

Senate

Referred to Joint Committee on Finance, Revenue and Bonding