Number: RL31129
Title: Higher Education Tax Credits and Deduction: An Overview of the Benefits and Their Relationship to Traditional Student Aid
Authors: Linda Levine and Charmaine Mercer, Domestic Social Policy Division 
Abstract: This report is intended to provide information about the direct assistance for education expenses provided through the federal income tax system, thereby placing HEA student aid programs in a broader context. The key features of these tax provisions - which largely dictate whom they assist and by how much - are explored. Further, it examines the relationship of the traditional student aid delivery system with the tax system as a conduit for postsecondary education assistance.
Pages: 16
Date: January 8, 2008