z***e
发帖数: 5600 | 1 https://www.insidehighered.com/news/2017/11/03/gop-tax-overhaul-would-
eliminate-tax-breaks-used-colleges-and-students
The proposal would also eliminate a provision of the tax code used by many
universities to waive the cost of tuition for graduate students filling
positions like teaching assistantships. If the proposal were to go through,
those institutions wouldn't be able to waive tuition costs without imposing
new taxable income on grad students, said Steven Bloom, director of
government relations at the American Council on Education.
The legislation would kill another provision that is deeply important to
college faculty members and administrators personally: Section 117(d) of the
tax code allows employees of nonprofit universities and colleges to exclude
from taxable income qualified undergraduate tuition reductions they, or
their dependents, receive from their employer (or other colleges with which
their institutions have reciprocity). This provision has long been a valued
benefit colleges can offer that enables them to recruit employees at lower
salaries than they might otherwise need to to compete. | t****r
发帖数: 1606 | | f*******e
发帖数: 3433 | 3 对州立影响不大。增加的standard deduction和3%的税率减少（15％=>12%)
后多交几百吧。对学费高的学校影响大了。
,
imposing
the
【在 z***e 的大作中提到】
: https://www.insidehighered.com/news/2017/11/03/gop-tax-overhaul-would-
: eliminate-tax-breaks-used-colleges-and-students
: The proposal would also eliminate a provision of the tax code used by many
: universities to waive the cost of tuition for graduate students filling
: positions like teaching assistantships. If the proposal were to go through,
: those institutions wouldn't be able to waive tuition costs without imposing
: new taxable income on grad students, said Steven Bloom, director of
: government relations at the American Council on Education.
: The legislation would kill another provision that is deeply important to
: college faculty members and administrators personally: Section 117(d) of the
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