My problem is not with the idea of taxing tuition waivers as income. My problem is with the selectiveness of the decision.
The basic issue is that students are receiving a tuition waiver for services performed, which means that the waiver is, indeed, income. This tells me that anyone who is receiving similar treatment should also be taxed in a similar manner (and this extends, also, to employer-provided health care benefits).
From an ethical perspective I, an expert paper writer at http://paperwriter.top/, don't have an issue with this--obviously, Like the fact that my health benefits are tax-free income, but I could get along with paying taxes on them.
What I basically see is that the Republicans, in an effort to pay for their tax cuts for corporations and the upper income brackets, are cherry-picking the things that they go after--IOW, their targets are either people without effective political power or in areas that have good optics for their base.
In the process, they ignore potential knock-on effects... or the knock on effects are not something that they see as problematic in the first place.
This whole mess basically reinforces the point that we actually need tax REFORM (which is done after careful consideration and applied equitably) and that many institutions (particularly institutions of higher learning) need to reform the financial structure of graduate education.
I tend not to give too much creedence to (right or left) wing conspiracy theories, because simple observation tells me that many of the so-called conspirators (on all sides) would have a hard time poring sand out of their shoes with instructions printed on the heels. Most politicians are too busy dealing with the passing moment to worry about the future (IOW, anything beyond the nearest election cycle). Same thing with the vast majority of corporate leadership.