Statement on Taxation of Graduate Student Tuition Waivers

November 10, 2017

FASEB opposes the provision in The Tax Cuts and Jobs Act (HR 1) that would eliminate Section 117(d)(5) of the Internal Revenue Service (IRS) code. Section 117(d)(5) exempts tuition waivers from taxable income for graduate students who serve as teaching or research assistants. The FASEB statement and a letter to the House Ways & Means Committee noted that taxing tuition waivers will increase tax liability for thousands of graduate students and create a financial hardship for individuals who typically have modest incomes.

Categories: Science Policy & Advocacy; Federal Funding Policy Statements;