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The 2025-2026 Professional Judgment will be based on anticipated financial information from the 2025 tax year and the outcome will apply to the Fall 2025, Spring 2026, and Summer 2026 semesters.�� The 2026-2027 Professional Judgment will be based on anticipated financial information from the 2026 tax year and the outcome will apply to the Fall 2026, Spring 2027, and Summer 2027 semesters.