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Higher Education Tax Credits and Deduction: An Overview of the Benefits and Their Relationship to Traditional Student Aid (CRS Report for Congress)

A full-text PDF of the latest version is currently unavailable.
Release Date Revised July 28, 2009
Report Number RL31129
Report Type Report
Authors Linda Levine, Specialist in Labor Economics
Source Agency Congressional Research Service
Older Revisions
  • Premium   Revised Jan. 8, 2008 (18 pages, $24.95) add
  • Premium   Jan. 5, 2007 (18 pages, $24.95) add
Summary:

This report provides information about the direct assistance for education expensesprovided through the federal income tax system, thereby placing HEA student aid programs in abroader context. The key features of these tax provisions-which largely dictate whom they assistand by how much-are explored. Further, it examines the relationship of the traditional studentaid delivery system with the tax system as a conduit for postsecondary education assistance.