American Council on Education analysis shows that Emory will not be impacted by the endowment tax at least initially.
https://www.cnbc.com/2018/03/09/colleges-are-fighting-a-new-endowment-tax-this-one-kentucky-school-got-a-pass.html
There’s also a bipartisan bill in the works to repeal the endowment tax.
https://delaney.house.gov/news/press-releases/delaney-byrne-introduce-the-don-t-tax-higher-education-act
Emory President Sterk co-signed a letter addressed to the leaders of Congress protesting the endowment tax and asking for its repeal.
https://ofr.harvard.edu/files/ofr/files/march_2018_endowment_tax_letter_to_leadership_from_schools.pdf