家长帮孩子付学费不算在 $19000 Gift Limit 里，但家长不能把钱直接给孩子，要把学费直接交给学校。
Under the IRS tax code, individuals may pay an unlimited amount for someone's tuition and not be taxed. To make a tuition gift that qualifies for the federal gift tax educational exclusion, you can't give the money directly to a student, you must make the tuition payment directly to the student's school.
