Because the vast supermajority of academics vote for Democrats, and because the Republican base has a cultural preference for basing the economy on physical lab

Because the vast supermajority of academics vote for Democrats, and because the Republican base has a cultural preference for basing the economy on physical labor in heavy industries. Basically, it comes down to what the Congresscritters passing this consider a "real job". Tax subsidies will be used to transfer money to "real work", and tax penalties to take it away from "fake work". If you have a graduate degree (spoilers: I do), Congress is now labeling your education and your job as fake work.