To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.

USA115^th CongressHR-5396| House

| Updated: 3/22/2018

Graduate Assistants Parity Act or the GAP Act This bill amends the Internal Revenue Code to allow all graduate students who are employees of educational organizations to exclude tuition reductions from gross income. (Under current law, the exclusion for graduate students is limited to teaching and research assistants.)

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Taxation

Higher educationIncome tax exclusionStudent aid and college costs

To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.

USA115^th CongressHR-5396| House

| Updated: 3/22/2018

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Rodney Davis

Republican Representative

Illinois

Cosponsors (6)

Michael E. Capuano (Democratic)Vicente Gonzalez (Democratic)Matt Cartwright (Democratic)Jerry McNerney (Democratic)Debbie Wasserman Schultz (Democratic)Barbara Comstock (Republican)

Ways and Means Committee

Taxation

Introduced
In Committee
On Floor
Passed Chamber
Enacted

Higher educationIncome tax exclusionStudent aid and college costs

To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.

Suggested Questions

Taxation

To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.

Suggested Questions

Rodney Davis

Ways and Means Committee

Taxation

To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.

Suggested Questions

Taxation

To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.

Suggested Questions

Rodney Davis

Ways and Means Committee

Taxation