This analysis document is from the Compete America Coalition, of which AAU is a member. Compete America's analysis includes their summary of the President's recent proclamation and understanding the effect on timing, nonimmigrant visas, and exemptions.
A number of provisions in the Tax Cuts and Jobs Act (H.R. 1) affect higher education. This document compares new provisions of the Tax Cut and Jobs Act with tax reform plans proposed by the U.S. House and Senate and prior tax law.