HR 5396
115th Congress
House
Taxation
Higher education
Income tax exclusion
Student aid and college costs
GAP Act
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 22, 2018
Referred to the House Committee on Ways and Means.
Mar 22, 2018
Introduced in House
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Plain-English summary
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.)
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 5396: GAP Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5396/
"H.R. 5396: GAP Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5396/.
H.R. 5396, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5396/.
[H.R. 5396: GAP Act](https://openamerica.io/bill/115-HR-5396/)