Tuition Tax Credits (CRS Report for Congress)
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| Release Date |
July 19, 1982 |
| Report Number |
IB81075 |
| Authors |
Robert F. Lyke, Education and Public Welfare Division |
| Source Agency |
Congressional Research Service |
Summary:
Should taxpayers be permitted to claim a tax credit for education tuitionpayments? Such credits would represent a significant change in the federalgovernment's role in education. Currently most federal aid for elementaryand secondary education is provided for specific purposes, such as vocationaleducation, through categorical grants to states and local school districts.Tuition tax credit aid would instead be provided for general educationalpurposes in the form of tax reductions to students' families. Nearly allsuch money would assist families of students attending private schools.While most federal aid for postsecondary education already is provideddirectly to students and their families, it generally is based on theirrelative financial need. Tuition tax credits would not be closely related tosuch need.
