Number: RS21870
Title: Education Tax Benefits: Are They Permanent or Temporary?
Authors: Linda Levine, Domestic Social Policy Division 
Abstract: This report describes the postsecondary education tax benefits available to individuals and highlights their temporary-versus-permanent features. It discusses legislation that would remove the applicability of EGTRRA's sunset provision to these education tax benefits and H.R. 1424, the Emergency Economic Stabilization Act of 2008, which the House and Senate passed in early October 2008; in Division C of the bill, the Tax Extenders and Alternative Minimum Relief Act of 2008, the Higher Education Deduction is extended from its expiration on December 31, 2007, to December 31, 2009.
Pages: 6
Date: October 3, 2008