Policy Brief - A Single Higher Education Tax Credit: Opportunities for Advancement through the Tax Code

May 2011. As college costs continue to climb and numbers of Americans with at least a bachelor's degree remain low, incentives for increasing higher education attainment must be re-crafted to meet these challenges and make college affordable for all students. Though a slate of incentives currently exists in the tax code, the low rates of postsecondary degree attainment among low- to moderate-income individuals suggests that reform is necessary. This brief lays the groundwork for restructuring the tax code's often overlapping credits into a single higher education tax credit with the intent of ensuring those who need the most support receive the most benefit.

A Single Higher Education Tax Credit.pdf — PDF document, 580Kb