The tuition waivers are mostly government funds. This tax would force universities to pay students significantly more so that they can afford basic living expe

The tuition waivers are mostly government funds. This tax would force universities to pay students significantly more so that they can afford basic living expenses, thus drastically reducing the amount of science that can be done at present funding levels. If goverment caps the stipends, it would prevent many students from pursuing graduate degrees in the US. Those most affected would be those privileged graduate students -- those likely to have beaten the odds purely on merit. These factors would tend to drive top faculty and students to other countries. If science funding levels were boosted to compensate (hah), it would all be a meaningless accounting trick.