I've read this part of the bill, and don't recall seeing anything about the numbers you mention. Under the law as it is currently written, as far as I can tell, the tuition waivers will be considered taxable income. For example, PhD students in our program get waivers of around $65,000 per year, depending on how many classes they take. They never see any of that money, of course, the university just basically credits their bursar account with an amount equal to their tuition. Under the house version of the bill, that $65,000 will be considered income for the purposes of taxation, and these students will have to pay taxes on it.
If this measure passes, it will create serious hardships for graduate students in this country. If they're in a good PhD program, they cannot work at the same time (I regularly assign about 500 pages of reading per week to my students, and I expect them to know the material when they come to class). Federal regulations on students loans do not allow taxes to count as living expenses. I fear a great many bright folks will look at the practicalities and realize they cannot afford graduate school. How that's supposed to help us going forward is really not clear to me.
Now, if you can explain more carefully where your numbers come from, I'd appreciate it.