A Review of the OBBBA’s Endowment Tax Provision

The One Big Beautiful Bill Act introduces a significant overhaul of how large private university endowments are taxed in the United States. Currently, qualifying colleges and universities with sizeable endowments pay a flat 1.4% excise tax on their investment income. The OBBBA would replace this one-size-fits-all rate with a new tiered structure designed to increase…

Student Loans: Simplified or Sabotaged?

Today, we’re diving into a provision in the OBBBA that streamlines federal student loan repayment into two simplified plans, ends Federal Direct subsidized loans for undergraduates, and curtails the Secretary of Education’s regulatory authority over colleges and universities. All told, it aims to reduce federal expenditures by $330 billion over the next decade. That’s not…

Harvard, Trump, and the Battle for the Soul of Higher Education

The latest clash between Harvard University and the Trump administration isn’t just a dust-up over funding and free speech—it’s a full-on cultural showdown, highlighting deeper tensions about who controls American education, what values guide our institutions, and how far the federal government should go to enforce morality on campus. As an independent Christian conservative, I…