Article states that the GOP tax plan would count tuition reductions for graduate students that serve as instructors as wage income. They do get a 12K standard deduction (with no personal exemption). The author is a grad instructor who makes $15 K now and says she receives a $20 K tuition reduction so her taxable income would be 23K. Making her pay taxes on 23K seems problematic to me.
https://www.juancole.com/2017/11/trumpgop-science-students.html