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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">FYI…<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Burghart, Amanda M
<br>
<b>Sent:</b> Friday, November 17, 2017 3:05 PM<br>
<b>To:</b> College Chairs & Directors <college_chairs_directors@ku.edu><br>
<b>Cc:</b> Luckey, Linda L. <lluckey@ku.edu>; Lejuez, Carl Wilborne <clejuez@ku.edu>; Henderson, Kristi Lynn <khenderson@ku.edu><br>
<b>Subject:</b> Implications of tax reform bills<o:p></o:p></span></p>
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</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Book Antiqua",serif;color:red">*<b>Sent on behalf of Carl Lejuez, Dean of the College of Liberal Arts & Sciences</b>*</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:red"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Dear Chairs & Directors,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">I am forwarding to you a memo that outlines the implications of the Tax Cuts and Jobs Act passed by the House and similar legislation under way in the Senate. This memo was
drafted by Jack Cline, who represents KU as our federal relations representative. I am passing this on to you so you are aware of KU’s efforts on this issue and aware generally of the bill’s effects on higher education.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-size:11.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Jack Cline of KU Public Affairs is working closely with federal relations colleagues in D.C. to advocate on behalf of KU, higher education and the implications this
tax bill poses. KU federal relations has woven into a joint lobbying campaign with fellow AAU and APLU colleagues to address the spectrum of problems, included in the House and Senate bills, with Members of Congress and their staff.
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-size:11.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Of particular interest to our programs, graduate students could see the cost for them to pursue graduate degrees increase. As an example, the elimination of Section
117(d):<o:p></o:p></span></p>
<ul type="disc">
<ul type="circle">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level2 lfo2;background:white">
<i><span style="font-size:10.5pt;font-family:"Source Sans Pro"">Section 117(d)(5) allows colleges and universities to lower the cost of graduate education for their graduate students who are serving as teaching or research assistants as part of their academic
training without the tuition reductions counting as taxable income.</span></i><span style="font-size:10.5pt;font-family:"Source Sans Pro""><o:p></o:p></span></li></ul>
</ul>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-size:11.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Many of the same concerns are also expressed in this statement from the APLU:
<a href="http://www.aplu.org/news-and-media/News/2017/11/06/public-research-universities-detail-deep-concerns-over-tax-bill">
<span style="color:windowtext">http://www.aplu.org/news-and-media/News/2017/11/06/public-research-universities-detail-deep-concerns-over-tax-bill</span></a>
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-size:11.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">As always, faculty, students and staff may engage with their elected representatives as private citizens to express their thoughts and concerns. Please be aware of
the University Policy on use of your KU email for these purposes: <a href="http://policy.ku.edu/provost/political-activity-KS-statutes#email">
<span style="color:windowtext">http://policy.ku.edu/provost/political-activity-KS-statutes#email</span></a>. In short, KU email should not be used for political purposes.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Sincerely,
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Carl<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><a name="_MailEndCompose"><span style="font-family:"Garamond",serif;color:black"><o:p> </o:p></span></a></p>
<p class="MsoNormal"><span style="mso-bookmark:_MailEndCompose"><span style="font-family:"Garamond",serif;color:black">--<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_MailEndCompose"><span style="font-family:"Garamond",serif;color:black">Carl Lejuez, Dean<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="mso-bookmark:_MailEndCompose"><span style="font-family:"Garamond",serif;color:black">College of Liberal Arts and Sciences<o:p></o:p></span></span></p>
<span style="mso-bookmark:_MailEndCompose"></span>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
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