Federal Tuition Tax Credits And State Higher Education Policy A Guide For State Policy Makers

By Kristin D. Conklin

December 1998

The National Center for Public Policy and Higher Education

CONTENTS
	PREFACE
	INTRODUCTION
	THE NEW FEDERAL TUITION TAX: PROVISIONS REGARDING POSTSECONDARY EDUCATION
		Overview
		Existing Federal Student Aid Programs
		Which Students Benefit from the New Tax Provisions?
		How Does Eligibility for the Tax Credits Vary by State?
	DESCRIPTION OF STATE POLICY ALTERNATIVES
		Take No Action
		Change Tuition Policies
		Adjust Existing State Student Financial Aid Programs
		Modify the Existing State Tax Code
		Encourage Maximum Knowledge and Use of the Tax Provisions
	RECOMMENDATIONS AND CONSIDERATIONS FOR STATE POLICY
	CONCLUSION
	APPENDIX: TABLES
	ENDNOTES
	SELECTED BIBLIOGRAPHY
	ABOUT THE NATIONAL CENTER FOR PUBLIC POLICY AND HIGHER EDUCATION
	STATE-BY-STATE FEDERAL TAX CREDIT DATA
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