The U.S. Department of Education has issued final accountability regulations for Title IV programs built around an earnings-based “Do No Harm” framework. The rules implement changes tied to the One Big Beautiful Bill Act and were developed through accountability-focused negotiated rulemaking under the AHEAD Committee. The framework changes how institutions report program outcomes through either Gainful Employment/Financial Value Transparency (GE/FVT) or the new Student Transparency System (STATS). Implementation timing is staggered: most changes take effect July 1, 2027, with reporting requirements starting as early as October 1, 2026. Programs that fail the earnings test in both 2027 and 2028 can face designation as “low-earning outcome” beginning with the 2028–29 award year. The final rule also delays consequences for programs preparing students for tipped occupations, and revises Direct Loan Program regulations at 34 CFR Part 685 to support the accountability structure. For institutions, the immediate operational impact is compliance readiness—especially around reporting elections and early implementation decisions—because the Department will treat STATS/GE-FVT reporting elections as confirmation of an institution’s selected framework through the transition period.