U.S. Rep. Rodney Davis (R-Ill.) today introduced legislation to ensure graduate students within athletic departments are eligible for the same tax benefits as other graduate students. The Graduate Assistant Parity Act (GAP Act) would create parity for graduate students who receive tuition reductions, but are not teaching or research assistants. Current law prohibits these student from being eligible for the graduate tuition waiver.
"Graduate assistants who dedicate the same time and energy helping in another capacity are forced to pay higher taxes than their counterparts and I think we should change this," said Davis. "With eight universities in the 13th District, this is an important issue that was brought to me directly from graduate students at Illinois State University (ISU). I am hoping we can work to address it by passing the GAP Act."
The GAP Act would amend tuition waivers under Section 117(d) of the tax code, which Davis successfully fought to preserve during tax reform last Congress.
Davis first announced this legislation last year with graduate students at ISU.
Davis announces introduction of the GAP Act with ISU students Brettney Birdwell and Garrett McAlister.