Requirement to report certain information with respect to application of excise tax based on investment income of private colleges and universities

(a) In general Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection: (o) Requirement To report certain information with respect To excise tax based on investment income of private colleges and universities Each applicable educational institution described in section 4968(b) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)— (1) the number of students taken into account for purposes of the calculation in paragraph (1)(D) of section 4968(b) (determined before the application of paragraph (3) of such section), and (2) the number of students taken into account for purposes of the calculation in paragraph (1)(D) of section 4968(b) (determined after the application of paragraph (3) of such section).. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.