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Higher Education Tax Benefits: Brief Overview and Budgetary Effects


This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions. The summary is contained in Table 1 and provides information on various aspects of each tax benefit including the type of benefit (credit, deduction, etc.), the annual dollar amount of the benefit, what expenses qualify for the benefit, what level of education the benefit can be claimed for, income levels at which the benefit phases out, and if the provision is temporary, when it expires. Table 2 contains estimates of the annual forgone federal revenue attributable to each provision.


THE DOCUMENT INCLUDES FOLLOWING FILES:
# FILE NAME Document Date Order ID: Number of Pages PRICE
1 R41967.pdf Jan 16, 2013 R41967 11 $29.95 ADD TO CART

Older Versions:

Higher Education Tax Benefits: Brief Overview and Budgetary Effects  [Order No: R41967  Release Date: Mar 12,2013  Pages: 11]

Higher Education Tax Benefits: Brief Overview and Budgetary Effects  [Order No: R41967  Release Date: Jan 16,2013  Pages: 11]

Higher Education Tax Benefits: Brief Overview and Budgetary Effects  [Order No: R41967  Release Date: Sep 25,2012  Pages: 11]

Higher Education Tax Benefits: Brief Overview and Budgetary Effects  [Order No: R41967  Release Date: Jul 10,2012  Pages: 10]

Higher Education Tax Benefits: Brief Overview and Budgetary Effects  [Order No: R41967  Release Date: Aug 24,2011  Pages: 9]