The United States plans to levy graduated taxes on donations to university funds, with a focus on elite universities.

On the same day the U.S. government announced a ban on Harvard University admitting international students, the U.S. House of Representatives passed a massive tax and spending bill in the early morning of the 22nd, which will be sent to the Senate for consideration. According to this bill, which President Donald Trump called "big and beautiful," the U.S. government will implement a tiered tax system on investment returns from university endowments, with top universities with large endowments facing a tax rate that could increase from the current 1.4% to 21%. Analysts point out that targeting taxation is another important front in the Trump administration's "war" against elite American universities.