{ "id": "R41967", "type": "CRS Report", "typeId": "R", "number": "R41967", "active": true, "source": "CRSReports.Congress.gov, EveryCRSReport.com, University of North Texas Libraries Government Documents Department", "versions": [ { "source_dir": "crsreports.congress.gov", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "retrieved": "2023-01-19T04:04:07.214581", "id": "R41967_53_2022-12-21", "formats": [ { "filename": "files/2022-12-21_R41967_3cb084f52b86fc9156cdaa556865c0f4792a5caf.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R41967/53", "sha1": "3cb084f52b86fc9156cdaa556865c0f4792a5caf" }, { "format": "HTML", "filename": "files/2022-12-21_R41967_3cb084f52b86fc9156cdaa556865c0f4792a5caf.html" } ], "date": "2022-12-21", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "R", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R41967", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "retrieved": "2023-01-19T04:04:07.213209", "id": "R41967_51_2021-05-26", "formats": [ { "filename": "files/2021-05-26_R41967_afda65ecd5adc1c678b2fd9fb0f731ae4dd2de0f.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R41967/51", "sha1": "afda65ecd5adc1c678b2fd9fb0f731ae4dd2de0f" }, { "format": "HTML", "filename": "files/2021-05-26_R41967_afda65ecd5adc1c678b2fd9fb0f731ae4dd2de0f.html" } ], "date": "2021-05-26", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "R", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R41967", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "retrieved": "2023-01-19T04:04:07.211290", "id": "R41967_48_2021-05-03", "formats": [ { "filename": "files/2021-05-03_R41967_27dc11a56c7239782c7cef58c68a7a908e380ea4.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R41967/48", "sha1": "27dc11a56c7239782c7cef58c68a7a908e380ea4" }, { "format": "HTML", "filename": "files/2021-05-03_R41967_27dc11a56c7239782c7cef58c68a7a908e380ea4.html" } ], "date": "2021-05-03", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "R", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R41967", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "retrieved": "2023-01-19T04:04:07.209759", "id": "R41967_46_2020-10-07", "formats": [ { "filename": "files/2020-10-07_R41967_9a427658fe69159c749b67368e792c6da1fefe8a.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R41967/46", "sha1": "9a427658fe69159c749b67368e792c6da1fefe8a" }, { "format": "HTML", "filename": "files/2020-10-07_R41967_9a427658fe69159c749b67368e792c6da1fefe8a.html" } ], "date": "2020-10-07", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "R", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R41967", "type": "CRS Report" }, { "source_dir": "crsreports.congress.gov", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "retrieved": "2023-01-19T04:04:07.209194", "id": "R41967_45_2020-07-20", "formats": [ { "filename": "files/2020-07-20_R41967_8ee6e1cd9fdf0d7da9b16ad84497b5b4fe4f9a2f.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/R/R41967/45", "sha1": "8ee6e1cd9fdf0d7da9b16ad84497b5b4fe4f9a2f" }, { "format": "HTML", "filename": "files/2020-07-20_R41967_8ee6e1cd9fdf0d7da9b16ad84497b5b4fe4f9a2f.html" } ], "date": "2020-07-20", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "R", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=R41967", "type": "CRS Report" }, { "source": "EveryCRSReport.com", "id": 617801, "date": "2020-02-24", "retrieved": "2020-02-24T23:08:45.375580", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "summary": "The federal government provides financial assistance to individuals for higher education expenses in two major ways: tax benefits and traditional student aid (loans, grants, and work-study assistance). Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. In 2019 and 2020, 12 tax benefits are available to help college students and their parents pay for higher education. The available tax benefits are a mixture of credits, deductions, exclusions, and other incentives. The Joint Committee on Taxation (JCT) estimates the cost to the federal government of education tax benefits\u2014generally the revenue foregone from offering these benefits\u2014to be $141 billion between 2019 and 2023. \nThis report provides a brief overview of the higher education tax benefits that are currently available to students and their families. These tax benefits can be divided into three groups:\nincentives for current year expenses,\nincentives for preferential tax treatment of student loan expenses, and\nincentives for saving for college. \nIn 2019 and 2020, incentives for current expenses include the American Opportunity tax credit; the Lifetime Learning tax credit; an above-the-line deduction for tuition and fees; an exclusion for scholarships, fellowship income, and tuition reductions; and an exclusion for employer-provided education benefits. As a result of P.L. 115-97 (commonly referred to as the \u201cTax Cuts and Jobs Act\u201d), the personal exemption (including for student dependents aged 19 to 23) and miscellaneous itemized deductions (including for unreimbursed work-related education expenses) are temporarily suspended from 2018 through the end of 2025. The above-the-line tuition and fees deduction, which had expired at the end of 2017, was temporarily extended for 2018, 2019, and 2020 as part of P.L. 116-94. \nTax benefits for student loan expenses include a deduction for interest paid on student loans and an exclusion from income for the amount of forgiven student loans.\nCollege saving tax incentives include Qualified Tuition Plans (529 plans); Coverdell education savings accounts (ESAs); an education savings bond program; withdrawals from individual retirement accounts (IRAs) to pay for college expenses without penalty; and the allowance of uniform transfers to minors. 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These tax benefits can be divided into three groups:\nincentives for current year expenses,\nincentives for preferential tax treatment of student loan expenses, and\nincentives for saving for college. \nIn 2017, incentives for current expenses include two tax credits: the American Opportunity and Lifetime Learning tax credits; two deductions: an above-the-line deduction for tuition and fees and a deduction for work-related education expenses; two exclusions: an exclusion for scholarships, fellowship income, and tuition reductions, and an exclusion for employer-provided education benefits; and a personal exemption for student dependents aged 19 to 23. 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These tax benefits can be divided into three groups:\nincentives for current year expenses,\nincentives for preferential tax treatment of student loan expenses, and\nincentives for saving for college. \nIn 2017, incentives for current expenses include three tax credits: the American Opportunity, and Lifetime Learning tax credits; two deductions: an above-the-line deduction for tuition and fees and a deduction for work-related education expenses; two exclusions: an exclusion for scholarships, fellowship income, and tuition reductions, and an exclusion for employer-provided education benefits; and a personal exemption for student dependents aged 19 to 23. 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These tax benefits can be divided into three groups:\nincentives for current year expenses,\nincentives for preferential tax treatment of student loan expenses, and\nincentives for saving for college. \nIn 2017, incentives for current expenses include three tax credits: the American Opportunity, and Lifetime Learning tax credits; two deductions: an above-the-line deduction for tuition and fees and a deduction for work-related education expenses; two exclusions: an exclusion for scholarships, fellowship income, and tuition reductions, and an exclusion for employer-provided education benefits; and a personal exemption for student dependents aged 19 to 23. 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These tax benefits can be divided into three groups:\n(1) incentives for current year expenses,\n(2) incentives for preferential tax treatment of student loan expenses, and\n(3) incentives for saving for college. \nIncentives for current expenses include three tax credits: the American Opportunity, and Lifetime Learning tax credits; two deductions: an above-the-line deduction for tuition and fees and a deduction for work-related education expenses; two exclusions: an exclusion for scholarships, fellowship income, and tuition reductions, and an exclusion for employer-provided education benefits; and a personal exemption for student dependents aged 19 to 23. \nTax benefits for student loan expenses include a deduction for interest paid on student loan interest and an exclusion for student loans that have been forgiven.\nCollege saving tax incentives include Qualified Tuition Plans (529 plans); Coverdell education savings accounts (ESAs); an education savings bond program; withdrawals from individual retirement accounts (IRAs) to pay for college expenses without penalty; and the allowance of uniform transfers to minors.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/R41967", "sha1": "003870d14eb5e466246d621a85e8e4606e7c7922", "filename": "files/20160201_R41967_003870d14eb5e466246d621a85e8e4606e7c7922.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/R41967", "sha1": "c68e0e69b035f598997f4f90865a8314a71bcd15", "filename": "files/20160201_R41967_c68e0e69b035f598997f4f90865a8314a71bcd15.pdf", "images": null } ], "topics": [ { "source": "IBCList", "id": 479, "name": "Postsecondary Education" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc805735/", "id": "R41967_2013Mar12", "date": "2013-03-12", "retrieved": "2016-03-19T13:57:26", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "summary": null, "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20130312_R41967_a7778d8e3064d615518e56ea9067c906c25e0124.pdf" }, { "format": "HTML", "filename": "files/20130312_R41967_a7778d8e3064d615518e56ea9067c906c25e0124.html" } ], "topics": [] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc122214/", "id": "R41967_2012Sep25", "date": "2012-09-25", "retrieved": "2012-11-30T09:28:34", "title": "Higher Education Tax Benefits: Brief Overview and Budgetary Effects", "summary": "This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. 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