美国共和党考虑对大学捐赠基金征收21%的税，目前为1.4%。

Core Viewpoint - The Republican Party in the United States is considering increasing the tax on university endowments from the current rate of 1.4% to 21% [1] Group 1 - The proposed tax increase aims to generate additional revenue from university endowment funds [1] - The current tax rate of 1.4% has been in place for some time, and the significant increase to 21% represents a substantial policy shift [1] - This potential change reflects ongoing discussions about the financial responsibilities of universities and their endowments in the context of broader economic challenges [1]