3.0.0 5396 2023-01-11T13:40:06Z 2023-01-11T13:40:06Z House HR 2018-03-22 115 [Congressional Record Volume 164, Number 50 (Thursday, March 22, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. RODNEY DAVIS of Illinois:H.R. 5396.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 of the Constitution of theUnited States.[Page H2042]]]> hswm00 Ways and Means Committee House Standing Referred to 2018-03-22T13:02:15Z 2018-03-22 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-03-22 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-03-22 Introduced in House IntroReferral 1000 9 Library of Congress D000619 Rep. Davis, Rodney [R-IL-13] Rodney Davis R IL 13 N C001037 Rep. Capuano, Michael E. [D-MA-7] MICHAEL CAPUANO D MA E. 7 2018-03-22 True M001166 Rep. McNerney, Jerry [D-CA-9] Jerry McNerney D CA 9 2018-04-24 False G000581 Rep. Gonzalez, Vicente [D-TX-15] Vicente Gonzalez D TX 15 2018-05-15 False C001105 Rep. Comstock, Barbara [R-VA-10] Barbara Comstock R VA 10 2018-06-01 False W000797 Rep. Wasserman Schultz, Debbie [D-FL-23] Debbie Wasserman Schultz D FL 23 2018-08-10 False C001090 Rep. Cartwright, Matt [D-PA-17] Matt Cartwright D PA 17 2018-10-12 False Taxation Higher education Income tax exclusion Student aid and college costs Taxation 00 2018-03-22 Introduced in House 2018-05-07T20:13:00Z 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.)

]]> GAP Act Display Title GAP Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow graduate students to exclude tuition reductions from gross income. Introduced in House IH Short Titles as Introduced GAP Act Short Titles as Introduced Graduate Assistants Parity Act Introduced in House 2018-03-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5396ih/xml/BILLS-115hr5396ih.xml 2018-03-22 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.