To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.
Graduate Assistants Parity Act or the GAP Act
This bill modifies the requirements for calculating taxable income 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.)
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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