The relevant change to the tax code is this: quote by striking subsection (d) of section 117.
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Then, look at the code, https://www.law.cornell.edu/uscode/text/26/117:
So whether this would affect her depends on whether the tuition waiver is payment for her performing teaching or research duties for the benefit of the school. As to when an employer is required to provide health insurance is outside my expertise.
And that is awful, but why is it the responsibility of Joe and Jane taxpayer to address what one of the wealthiest Universities in the world (~$10 B endowment) does not?
Shouldn’t U-Michigan cough up a little more cash (perhaps from their endowment?) to pay their grad students a living wage? This is really a moral question, IMO.
(yes, I realize that donors place restrictions on endowments, but all cash is fungible.)
Great line, CF. 
One can make this argument about pretty much any tax expenditure.
Extractive, was that the term?
Complicit may have to share ‘Word of the Year’ with Extractive.
My kid doesn’t go to Michigan. She goes to a state school in a red state that does not have a huge endowment. As do most of these PhD students – just like very few are at the “elite” colleges that have red state voters all riled up, most of these PhD students are at good old state universities. Stop trying to say how fair this is. It will be a kick in the teeth for a lot of state universities that aren’t “elite”, but attempt to educate a lot of students in those states.
Even a rich school like Michigan can likely not absorb a blow like this.
If it does, it will cut from other areas: not give as good of financial aid, slow down outreach efforts, hiring freeze, etc, etc, etc.
If you’re going to use my school as an example, I remind everyone of:
There are 5200+ PhD students. Even if you account for the increase in standard deduction, our bills are going up considerably.
^That example only applies to the subset of PhD students who are A) pre-candidates and B) non-Michigan residents.
Yeah… thousands and thousands of them. Are you really trying to be obtuse?
We all will be getting lumps of coal this holiday season, and it ain’t from Santa.
This attack on the higher education is just unbelievable. Aren’t those Pfizers etc. interested in having qualified workforce? Oh wait. Kill the R in the R&D is the best way to short term profits. Who needs those PhDs anyway? Pillage before you burn.
From coal mines that are having trouble selling it to utilities that no longer want it?
Or from the coal mining exec who just got out of prison for violations in a mine that had a major mining disaster, and is now running for the Senate?
But here is more interesting news on the tax bill. The WaPo is reporting that the problems aren’t just with the triggers – the JCT says that the new tax plan will only result in .8% economic growth over a decade – essentially they punched a hole in the “tax cuts boost the economy” argument that has been a mainstay of the talking points in favor of the bill. And the deficit hawks aren’t happy.
Republicans are shocked (SHOCKED!) at this news.
“From coal mines that are having trouble selling it to utilities that no longer want it?”
Yup. Pun was intended! 
https://www.brookings.edu/research/measuring-the-loss-of-life-from-the-senates-tax-cuts-for-alcohol-producers/ mentions that the Senate tax bill includes cuts to alcohol taxes. (The author argues that external costs of alcohol consumption are much higher than current alcohol taxes.)
Uneducated, drunk constituents are easily bamboozled.
Back to the future part II has never felt so relevant.
Newspaper this morning says…they are back to the drawing board…again…because they can’t put the triggers in, and there are few who want to see a guarantee there will be NO increase in the national debt.
If “few” is at least three (and I think it is), that is good news.
This is turning out to be even worse. They are so desperate to finish it this week that any changes they make tonight will not even be known when they vote on the bill today. this is so disgusting that they will make such a huge change to the tax system and not even give it a few days of thought and analysis.
The changes are HUGE and will have all these impacts on American life. How do they in good conscience even consider a blind vote. Of all the things to legislate, they pick massive tax changes to ram thru without any thought. This bill impacts every American. I hope people do a simple calculation next year and see if their taxes went down and they get all this money that the Republicans say they will.
Unfortunately people only remember the last 24 hours. This will be a long forgotten vote. So sad.
Who will trump blame when the recession hits because it will. There is no way this economic train is going to stay on the same path for the next three years. Let me guess - Clinton? Obama?
They weren’t going to know last night what they were voting on last night ether.
“The House plan, passed earlier this month, strips out many tax benefits that made attending college and graduate programs as well as repaying student loans more affordable. Graduate students at campuses across the country organized walkouts Wednesday to protest a provision of the House plan that would tax graduate tuition benefits as income, a change that higher ed advocates say would render graduate education unattainable for many students. (House Ways and Means Chairman Kevin Brady hinted this week he was open to changing that provision during negotiations over the bill.)”
Have hope that there is some sense of sanity, however small, that will keep the tuition waivers tax-free!