TLDR: They could still change course in a way that would moot the tax bill: They could recognize that graduate student workers add value and stop charging tuiti

TLDR: They could still change course in a way that would moot the tax bill: They could recognize that graduate student workers add value and stop charging tuition. And that's what they'll do, assuming the changes are passed into law. They'll find some other line item in the grant or overhead calculation to cover that expense. It's all a shell game, which is why I believe that the tax code should be vastly simplified. It's too easy to navigate around any individual provision, if you can afford to pay someone who knows how (and universities can).