United States: Education

Licensed customs brokers face two critical deadlines in 2027, not just one. While the triennial status report is due in February, the continuing education requirements must be completed by January 31st.

State athlete-agent laws create a complex regulatory patchwork across the United States, with variations in registration requirements, disclosure obligations, and enforcement mechanisms that significantly impact agents, agencies, schools, and student-athletes in the NIL era. Understanding how the Uniform Athlete Agents Act, Revised Uniform Athlete Agents Act, and state-specific statutes interact is essential for compliance as regulatory scrutiny intensifies.

A federal court has allowed a putative antitrust class action to proceed against 32 private colleges and universities, finding that plaintiffs plausibly alleged a horizontal agreement among schools not to compete for prospective students admitted through Early Decision. The ruling highlights a new trend of using antitrust laws to target higher education practices that have not historically been considered commercial conduct, raising questions about the legality of coordinated admissions and financial aid po

The Treasury Department and IRS have proposed new regulations that would establish an explicit racial nondiscrimination requirement for private schools seeking federal tax exemption under Section 501(c)(3). These proposed rules go beyond existing law by prohibiting all forms of racial discrimination in education regardless of intent, legality, or purpose, potentially affecting admissions policies, scholarship programs, and other school-administered initiatives.

The IRS has proposed new regulations that would impose nondiscrimination requirements on private schools seeking to maintain their tax-exempt status under section 501(c)(3). These regulations would prohibit policies discriminating on the basis of race, color, or national or ethnic origin in admissions, financial assistance, and other school programs. The proposed rules raise important questions about how private schools can structure their programs while complying with federal tax law requirements.

Congress is closer than ever to enacting a comprehensive federal framework for college athletics. The Protect College Sports Act of 2026 establishes uniform standards for NIL and eligibility issues while solidifying NCAA enforcement authority. With the Senate voting 74-24 to invoke cloture, the bipartisan legislation now moves toward a final vote, featuring provisions on revenue-sharing caps, agent restrictions, and antitrust immunity that will reshape the landscape of college sports.

The One Big Beautiful Bill Act introduces Section 25F of the Internal Revenue Code, establishing a federal tax credit of up to $1,700 annually for individual taxpayers who contribute to eligible Scholarship Granting Organizations beginning in 2027. States must voluntarily elect to participate and identify qualifying SGOs, which face federal requirements for scholarship distributions, student eligibility verification, accounting practices, audits and reporting obligations. As the U.S. Department of the Treas

The Department of Education has issued new guidance prohibiting schools from considering race in student discipline decisions, arguing that efforts to address racial disparities in disciplinary outcomes may violate Title VI. Two federal investigations have been launched against school districts, signaling an expansive interpretation of anti-discrimination law that could reshape how educational institutions approach equity considerations across all operations.

The U.S. Department of Education has proposed sweeping changes to the higher education accreditation system that would eliminate regional versus national accreditor distinctions, allow institutions to hold multiple accreditations, and shift evaluation standards toward measurable student outcomes rather than process compliance. The proposed rule would also mandate new protections for academic freedom and intellectual diversity while prohibiting accreditation standards that encourage violations of federal ant