Vetri Velan, a Ph.D. student in physics at UC Berkeley, and student-colleague Kathy Shield created a calculator to determine how much their and other grad students' tax bills might increase. Using the calculator, the LA Times found that "if Berkeley’s $13,793 annual tuition benefit became taxable, the university’s graduate students’ taxes would rise by 61%, or about $1,400, for a campus teaching assistant, and 31%, or about $1,100, for a research assistant. At MIT, a private institution that charges about $49,600 in annual tuition, taxes would more than triple to $13,577."