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This bill repeals several student loan and higher education provisions from a prior reconciliation act (Public Law 119-21), including changes to loan limits, repayment plans, deferment/forbearance rules, Public Service Loan Forgiveness, and Pell Grant eligibility. It also modifies the ineligibility rules for educational programs based on earning outcomes and repeals delays to borrower defense and closed school discharge rules. Additionally, the bill reduces the excise tax on endowment income of private colleges and universities from a variable rate to a fixed 1.4 percent.
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