新税法学费课税方面的改变基本上只影响研究生和大学教职工

和本科生奖学金，助学金无关，和广大不在大学工作，拿不到职工免学费的云云众父母无关。楼下那些为自己或他人的钱包操心的同学们可以洗洗睡了。

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