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Silliman, Benjamin Rue – Journal of Student Financial Aid, 2005
This study examined the use of education tax credits at four community colleges using data from the Federal Quality Assurance Program in 1998, the first year of the HOPE Scholarship and Lifetime Learning Tax Credit (LLTC). Preliminary estimates indicated that the two tax credits were expected to primarily benefit middle-income tax filers with…
Descriptors: Taxes, Tax Credits, Paying for College, Student Costs