新稅法學費課稅方麵的改變基本上隻影響研究生和大學教職工

和本科生獎學金，助學金無關，和廣大不在大學工作，拿不到職工免學費的雲雲眾父母無關。樓下那些為自己或他人的錢包操心的同學們可以洗洗睡了。

Many colleges offer employees free tuition for themselves, their spouses, or their children. That makes jobs on campus attractive for parents.

It also benefits many graduate students who teach or do research for the university, especially those in science, technology, engineering or math, said Steven Bloom, the director of government relations at the American Council on Education.

About 27,000 undergrads and 145,000 graduate students receive this kind of tuition waiver, according to a 2012 survey, the most recent data available.

The waiver is not taxed right now, but the House bill would treat it as taxable income.

以上摘自：http://money.cnn.com/2017/11/15/pf/college/tax-reform-paying-for-college/index.html