The NYT account suggests it restores the tax-exempt status of tuition waivers for graduate students, but goes into no details.  But the Senate plan also eliminates entirely the deduction for state and local taxes (SALT) (including property taxes), which guarantees that the plan will lose several dozen House Republican votes (there are 70+ Republicans in high state and local tax states like New York, New Jersey, and California).   While the Senate Plan is the one likely to prevail in the end, the dispute over the SALT deductions may mean they can't get anything passed.