H.R. 1842 · 116th Congress

GAP Act

Stage
In committee
Introduced
2019-03-21
Latest action
2019-03-21 · Introduced in House

Summary

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.)