如何看待Tax Cut & Jobs Act of 2017對國際學生的影響？

這個bill如果通過的話，tuition waiver也會變成taxable income了。對於已經在美國超過五年的讀phd的國際學生來說，相當於每年多了至少四萬多的taxable income。算下來每年一大半的stipend都得拿來交稅了，剩下的錢作為生活費根本不夠吧？

謝邀。

今天剛收到賓大校長Amy Gutmann的郵件：

We are writing to update you about our efforts in response to proposed changes in tax policy impacting higher education that are currently being discussed in the US House of Representatives and other changes that will soon be discussed in the US Senate.

We believe strongly that many of these changes would have a detrimental impact on our students, on Penn families, on our institution, and on the mission of higher education.

These regressive changes, among other things, could eliminate the tax deduction for student loans; force graduate students to include tuition waivers as taxable income; tax part of universities』 endowment income, which is otherwise invested and spent on advancing university programs; and reduce the value of the charitable deduction, which helps sustain not only universities but also all non-profit and charitable organizations.

We are engaging vigorously and proactively on these proposals. We are working closely with our peer universities and professional groups to inform elected officials of our concerns and to emphasize the value to our country of support for higher education. Our efforts are coordinated through Penn』s Office of Government and Community Affairs and its representatives in Washington, using a wide range of resources and contacts across campus.

At this pivotal moment, we urge you to express your views through social media and directly to elected officials in the House of Representatives and the Senate. You can find contact information for all federal officials at: https://www.usa.gov/elected-officials.

前面幾段話的論調倒是挺常見的，川普上台以後就不停收到校方發來的類似郵件，比如之前的對幾個阿拉伯國家簽證禁令出台以後校方也發郵件說這對學術界的多元性有破壞性的影響。總之就是強調學校的價值觀念吧。倒數第二段說校方會動用各種資源來儘力干預，但我不知道胳膊能不能擰得過大腿。。最後一段話說讓我們聯繫參眾兩院的議員，但議員顯然不會理睬我一個拿F1學生簽證的中國籍學生的。。

總的來說這肯定是一件大事，不然校長也不會給全校發郵件知會。但是不管風向怎麼變，我們這些外國人總是局外人，我們又不貢獻票倉。。自求多福吧。。

可以看最新的Washington Post， 在senate tax plan已經沒有這條了，所以議員們還不算石樂志：）

Endowment tax remains in play, but graduate tax appears to be off the table in Senate plan

Absent from the Senate plan is any mention of repealing an exemption that prevents graduate students from paying taxes on the waivers that cover their tuition. Graduate students mobilized in the wake of the House proposal to end that tax benefit. Many complained that counting their tuition as taxable income would result in a tax burden that their stipends could not cover.

不過美帝的制度就是神奇，現在還說不好最後會是怎樣，只能期盼之後別又tm改回來吧

另外似乎美帝各大高校也在聯合起來反對endowment tax。。所以最後會怎樣也不好說