SB 1617 - This act establishes the "Accountability for Low-Earning Outcome Degrees in Higher Education Act of 2026", which requires the Coordinating Board for Higher Education to adopt rules prohibiting state funds from being allocated or expended for academic degree programs that satisfy the definition of a low-earning outcome program under federal law. The restricted funding categories include, but are not limited to, student financial aid, base operational funding, separately appropriated aid or grants, and capital or facilities funding. The Coordinating Board for Higher Education shall annually review updated federal determinations of low-earning outcome programs and adopt rules in accordance with the act. Additionally, the Coordinating Board for Higher Education shall submit an annual and publicly available report to the General Assembly documenting the programs prohibited from receiving state aid, the enforcement of such prohibitions, and the estimated fiscal impact due to the prohibitions.