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Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act

机译：根据减税和就业法减免学费是决定研究生税收负担的​​关键因素

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>Background: The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  >Methods:  By analyzing actual income and tuition of a public and a private university student, as well as the ‘average’ graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  >Results:  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. >Conclusions:  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend.
机译：>背景：拟议的《减税和就业法》（H.R.1）引起了公众对美国经济学未来的广泛辩论。尽管该计划的支持者拥护该计划是振兴经济的必要条件，但批评者指出了严重关切的领域，特别是对中低收入美国人而言。该计划的一个特别令人震惊的方面是教育财政计划的根本变化和高等教育学生的税收。 >方法：通过分析公立和私立大学以及“普通”研究生的实际收入和学费，我们研究了众议院和参议院版本HR 1对税收的影响各种家庭结构的学生。 >结果：我们的研究结果表明，应税学费将在所有四类申请状态中对研究生的税负做出最大贡献。但是，如果坚持减免学费或者学生要负担费用而不是全额学费，则研究生将意识到税收减少。 >结论：总体而言，我们得出结论，取消减免学费将给研究生及其家庭带来巨大的税收负担，这些影响不仅取决于学生在其学位课程中的地位，而且还取决于他们的学费和津贴，因此他们参加的机构。

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