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1 Erica York, Evaluating Education Tax Provisions 1 (2019)

handle is hein.taxfoundation/evledtx0001 and id is 1 raw text is: 















MEvaluating Education Tax Provisions


FISCAL

FACT                          Erica York

No. 637                       Analyst

Feb. 2019




                              Key Findings



                                   The tax code contains several provisions designed to make higher education

                                    more affordable and to encourage educational attainment. These include

                                    credits, deductions, exclusions, and tax-neutral savings plans.



                                   Many of these benefits overlap and are complex, creating confusion

                                    for taxpayers that leads to underutilization of current policies as well as

                                    administrative and oversight difficulties.



                                   Research shows that the current menu of education-related benefits is not

                                    effectively promoting affordability or the decision to attend college.



                                   Lawmakers wishing to provide education assistance should reconsider

                                    whether the tax code is the best tool to achieve that goal.



















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