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This analysis has been circulating various mailing lists at MIT: https://drive.google.com/file/d/1e3oIk8AO9F_UL98z5cieKha1V5e...

As a summary, a RA at berkeley would experience a ~60% increase in federal taxes while a RA at MIT would experience a ~240% increase in federal taxes. In addition to that it bumps up any additional income you try to earn to a high marginal tax rate.

I can't believe they found a way to make doing a phd even more financially unattractive. It seems that this will either have a significantly adverse impact on STEM phd programs or the colleges will just figure out some different way to structure the tuition waivers.