That was the focus of a fight when Trump was pushing for tax reform in 2017. Students would need to pay taxes on the remitted tuition which can be a few hundred

That was the focus of a fight when Trump was pushing for tax reform in 2017. Students would need to pay taxes on the remitted tuition which can be a few hundred to a few thousand dollars, which is a lot of money -- many don't even have $20k in total annual salary. In the end that part of the law did not change and students did not pay that extra tax.