,i #aafth ,,congress #ast ,session ,h4 ,r4 #ahdb ,,in ,,the ,,house ,,of ,,representatives ,march #ba1 #bjai,mr4 ,rodney ,davis of ,illinois 7for himself1 ,mr4 ,mc,nerney1 ,mr4 ,gonzalez of ,texas1 and ,ms4 ,wasserman ,schultz7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow graduate students to exclude tuition reductions from gross income4 #a4 ,short title ,this ,act may be cited as the ,graduate ,assistants ,parity ,act or as the ,,gap ,act4 #b4 ,exclusion of tuition reductions from gross income of graduate students 7a7 ,in general ,section #aag7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking 7below the graduate level74 7b7 ,conforming amendment ,section #aag7;d7 of such ,code is amended by striking paragraph 7#e74 7c7 ,effective date ,the amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this ,act4