[_m8fo]

I don't have any opinion on whether or not PhD students are employees or not, however, what I do want is consistency. So if PhD students are indeed students, yet receive a massive tax break in the form of "free tuition" (contrast this to imaginary undergraduate working for a college, who receives income from the college from a job and has to pay post-tax income for tuition) then undergraduates should have the same benefit (that is, tuition reduction from pre-tax income, if they work for the school that they go to).

That's it.