Company provided life insurance that is beyond certain limits as well as health insurance considered to luxurious are taxed. Students can suck it up
Ive worked for 15+ years doing boring corporate stuff. I dont think Ive ever paid a dollar of tax for imputed value of health insurance, and Ive typically had what most would consider good insurance.
Going after a hundred thousand or whatever grad students for some tax just seems like such a loser politically, it makes me question if Congress really wants to pass anything at all.