The American Opportunity Tax Credit [electronic resource] : Overview, Analysis, and Policy Options
- Corporate Author:
- Library of Congress. Government Division
- [Place of publication not identified] : [publisher not identified], 2012.
- Physical Description:
- 1 online resource (24 pages), digital, PDF file
- Provides in-depth description of the American Opportunity Tax Credit (AOTC), which is a temporary tax provision that provides financial assistance to taxpayers whose children are attending college, or who are themselves attending college. Presents legislative history, highlighting evolution of education tax credits from proposals in the 1960s through recent extension of the AOTC at the end of 2012; and analyzes AOTC economic impact. Discusses who claims the credit, effect of education tax credits on increasing college attendance, and administrative issues. Presents various policy options in light of upcoming AOTC expiration.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- CRS Report. and Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 18410849