This doesn't make sense to me. If the "loophole" is having grad students pay tuition, then wouldn't the school still have to pay income tax on that tuition? If

This doesn't make sense to me. If the "loophole" is having grad students pay tuition, then wouldn't the school still have to pay income tax on that tuition? If the issue is that they don't want this money going to tuition at all, then they could simply craft the rules around use that way. It seems to me there are many ways around this. The republicans have always had an anti-university narrative. I wouldn't blame people for assuming that this tax bill is indeed just another part of that.