The U.S. Department of Education issued final accountability regulations establishing an earnings-based framework for Title IV programs, with implementation built around the new “Do No Harm” standard and updated Gainful Employment requirements. The final rule also introduces a Student Transparency System (STATS) reporting framework after negotiated rulemaking under the Accountability in Higher Education and Access through Demand-driven Workforce Pell (AHEAD) Committee. According to the Department, most changes take effect July 1, 2027, with some provisions effective August 31, 2026. Institutions must submit reporting—either GE/FVT or STATS—by October 1, 2026, and programs that fail the earnings test in both 2027 and 2028 may be designated as low-earning outcome programs beginning in the 2028–29 award year. The rule also delays accountability consequences for programs that prepare students for tipped occupations, reflecting the Department’s sensitivity to how wage structures affect earnings metrics.