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Financing Higher Education Through Tax Benefits Requires Understanding Ever More Layers of Complexity  


Author:  L. Nicholes Deane.


Source: Volume 20, Number 04, March/April 2007 , pp.26-34(9)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

In Present Law and Background Relating to Tax Exemptions and Incentives for Higher Education, the Joint Committee on Taxation discusses federal tax benefits provided to colleges and universities and education-related tax incentives. Most would agree that this is one area where simplification is called for. Some provisions are not permanent, and some benefits, such as the Hope and Lifetime Learning credits, should perhaps be combined.

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