[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1842 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1842

 To amend the Internal Revenue Code of 1986 to allow graduate students 
            to exclude tuition reductions from gross income.


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                    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

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow graduate students 
            to exclude tuition reductions from gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Graduate Assistants Parity Act'' or 
as the ``GAP Act''.

SEC. 2. EXCLUSION OF TUITION REDUCTIONS FROM GROSS INCOME OF GRADUATE 
              STUDENTS.

    (a) In General.--Section 117(d)(2) of the Internal Revenue Code of 
1986 is amended by striking ``(below the graduate level)''.
    (b) Conforming Amendment.--Section 117(d) of such Code is amended 
by striking paragraph (5).
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received in taxable years beginning after the date of 
the enactment of this Act.
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