In the name of tax reform, the House of Representatives has created a tax package that resembles a gigantic Christmas present. By increasing the federal deficit $1.5 trillion over 10 years, according to the Congressional Budget Office, the plan gives $460, on average, to every person every year. Like real world Christmas presents, however, “some are more equal than others.” For example, the current proposal excludes golf courses from taxation and eliminates the estate tax, which applies to only 0.2 percent of estates. These lucky people get huge Christmas presents in this “tax reform.” But to create such big winners, there are big losers. Among these are graduate students. They will have to pay tax on what was previously not taxed — the tuition grant given to most graduate students.