Reply To: GOP Passed tax bill to affect Rebbes

While the focus of the legislative language is to tax “imputed income” from tuition discounts provided to graduate teaching assistants at “liberal colleges” (obviously not so worded in the bill), the IRS rules could easily sweep in imputed income to kollel yungerleit who might also be teaching in a cheder affiliated with the kollel or any of a number of situations. Most kollel yungerleit are not making big bucks (even if the wife is working) and with the expanded personal exemption for a half dozen kinder, probably not much risk of big tax exposure. If so, the mosdos will have to gross up the compensation to offset their increased tax liability (absent a rich shver to pay the tax bill).