This is evidenced by a document published on the portal of legal information.

According to TASS, the law exempts students, graduate students, adjuncts, residents and trainee assistants from paying tax on material assistance, which is paid by a university and college and does not exceed 4 thousand rubles for a tax period.

The law will enter into force on January 1, 2020.

Earlier, the FAN reported that the State Duma approved the law on the exemption from personal income tax income of citizens affected by terrorist attacks, as well as floods, forest fires and other natural disasters.