Summary: H.R.5396 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for H.R.5396. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (03/22/2018)

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.)