A tax proposal in the US is reported to make "tuition waivers that many graduate students receive when they work as teaching assistants or researchers" taxable.
I am currently a PhD student at a US institution. All regularly enrolled PhD students at my institution have tuition 100% covered, whether through an external grant working for an advisor as an RA, as a TA, or through a university or external fellowship. Tuition is not formally waived; money is actually moving between accounts, even if (in the case of TA's and university fellows) the money is moving from one university account to another. There is a paper record as a part of my paycheck (I also get a stipend) that shows the tuition support that is being paid out. Currently no student, to my knowledge, pays taxes on the tuition support that is paid on their behalf.
I am wondering, in the context of the proposed legislation, what are the "tuition waivers" that would be taxed? Is it all tuition money paid on a student's behalf, as I've described above, or is it some subset of that, or is it something else?
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