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HR 5396 115th Congress House Taxation Higher education Income tax exclusion Student aid and college costs

GAP Act

Introduced: March 22, 2018 See on congress.gov
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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 Congressional Research Service

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 March 22, 2018

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5396: GAP Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5396/
MLA
"H.R. 5396: GAP Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5396/.
Bluebook (legal)
H.R. 5396, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5396/.
Markdown link
[H.R. 5396: GAP Act](https://openamerica.io/bill/115-HR-5396/)
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