The U.S. Department of Education published final accountability regulations establishing an earnings-based framework for all Title IV programs, implementing changes from the One Big Beautiful Bill Act (OBBBA) and negotiated through the Accountability in Higher Education and Access through Demand-driven Workforce Pell (AHEAD) Committee. The rule incorporates a new “Do No Harm” standard, revisions to Gainful Employment, and the Student Transparency System (STATS) framework. The Department also made changes after public comments, including multiple implementation delays and targeted exemptions. Key deadlines include required reporting by October 1, 2026—either GE/FVT or STATS. Programs that fail the earnings test in both 2027 and 2028 may face designation as “low-earning outcome programs” beginning with the 2028–29 award year. The Department also delayed accountability consequences for programs preparing students for tipped occupations.