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.)
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Timeline
Introduced in House
Referred to the House Committee on Ways and Means.
Introduced in House
Referred to the House Committee on Ways and Means.
Taxation
Higher educationIncome tax exclusionStudent aid and college costs
GAP Act
USA116th CongressHR-1842| House
| Updated: 3/21/2019
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.)