S-4475               _______________________________________________

                                          SENATE JOINT MEMORIAL NO. 8026

                        _______________________________________________

                                                               Passed Legislature - 1988 Reg.

State of Washington                              50th Legislature                              1988 Regular Session

By Senators Rinehart, Saling and von Reichbauer

Read first time 1/28/88 and referred to Committee on Higher Education.

TO THE PRESIDENT OF THE SENATE AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES, AND TO THE SENATE AND HOUSE OF REPRESENTATIVES OF THE UNITED STATES, IN CONGRESS ASSEMBLED:

          We, your Memorialists, the Senate and House of Representatives of the State of Washington, in legislative session assembled, respectfully represent and petition as follows:

          WHEREAS, The United States Congress has failed to renew the federal tax provision excluding tuition waivers from income subject to federal income tax; and

          WHEREAS, Tuition waivers worth about two thousand two hundred dollars apiece are awarded on a competitive basis to students hired as teaching and research assistants at the University of Washington and Washington State University; and

          WHEREAS, More than four thousand graduate students at the University of Washington and Washington State University will be required to pay taxes on money they will never see; and

          WHEREAS, These graduate students are crucial to the ability of the universities to educate large numbers of students in science and other important subjects;

          NOW, THEREFORE, Your Memorialists respectfully pray that the United States Congress reconsider the issue and exclude tuition waivers from income subject to federal income tax.

          BE IT RESOLVED, That copies of this Memorial be immediately transmitted to the President of the United States Senate, the Speaker of the House of Representatives, and each member of Congress from the State of Washington.