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Tax-Based Higher Education Assistance - Benefits & Analyses (Hardcover)
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Tax-Based Higher Education Assistance - Benefits & Analyses (Hardcover)
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Since 1997, education tax benefits have become an increasingly
important component of federal higher education policy. Fourteen
tax benefits are currently available for college students and their
parents to help pay for higher education. The available tax
benefits are a mixture of credits, deductions, exclusions, and
other incentives. The benefits can be placed into one of three
general categories: incentives for current year expenses,
preferential tax treatment of student loans, and incentives for
saving for college. This book provides an overview and contrast of
higher education tax benefits with traditional student aid; a brief
history of higher education tax policy over the past 60 years; a
summary of key features of the available tax benefits; and an
estimate of revenue losses resulting from individual tax
provisions.
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