Section 1. Short title
This Act may be cited as the Education Not Agitation Act of 2024.
(a) In general
Section 25A(b)(3) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting, and, and by adding at the end the following new subparagraph:
(C) has been convicted, before the end of the taxable year with or within which such academic period ends, of any of the following State or Federal offenses occurring on the campus (as defined in section 485(f)(6) of the Higher Education Act of 1965) of an institution of higher education (as defined in section 101(a) of such Act) in connection with conduct occurring at or during the course of a protest:
(i) Unlawful assembly.
(ii) Rioting.
(iii) Trespassing.
(iv) Vandalism.
(v) Battery or battery of a law enforcement officer.
(b) Conforming amendment
Section 25A(B)(2) of such Code is amended by striking subparagraph (D).
(c) Effective date
The amendment made by this section shall apply to academic periods beginning after the date of the enactment of this Act.