H.R. 5396 · 115th Congress
GAP Act
- Stage
- In committee
- Sponsor
- Rodney Davis
- Introduced
- 2018-03-22
- Latest action
- 2018-03-22 · Introduced in House
Summary
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.)