H. R. 1842
IN THE HOUSE OF REPRESENTATIVES
March 21, 2019
Mr. Rodney Davis of Illinois (for himself, Mr. McNerney, Mr. Gonzalez of Texas, and Ms. Wasserman Schultz) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income.
This Act may be cited as the
Graduate Assistants Parity Act or as the
Exclusion of tuition reductions from gross income of graduate students
Section 117(d)(2) of the Internal Revenue Code of 1986 is amended by striking
(below the graduate level).
Section 117(d) of such Code is amended by striking paragraph (5).
The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.