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Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie – Contemporary Issues in Education Research, 2011
The Tax Relief Act of 1997 created an important tax provision which helped taxpayers offset the cost of higher education. This provision was in the form of education tax credits. Because a tax credit is a dollar for dollar reduction in tax liability, these education credits were designed to reduce the amount of tax due for college students or…
Descriptors: College Students, Tax Credits, Access to Education, Federal Programs