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H.R. 5396

GAP Act

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.)

Referred to the House Committee on Ways and Means.

Rep. Davis, Rodney [R-IL-13](R-IL)Sponsor
6 cosponsors5 D1 R
6cosponsors1committees3actions3subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

GAP Act — Informed