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 Collection: Congressional Research Service Reports
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Date: July 30, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax-Preferred College Savings Plans: An Introduction to 529 Plans

Tax-Preferred College Savings Plans: An Introduction to 529 Plans

Date: February 23, 2015
Creator: Crandall-Hollick, Margot L.
Description: This report provides an overview of the mechanics of 529 plans and examines the specific tax advantages of these plans for those families saving for college.
Contributing Partner: UNT Libraries Government Documents Department
Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Date: July 3, 2008
Creator: Levine, Linda
Description: Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning.
Contributing Partner: UNT Libraries Government Documents Department
Teacher Quality Enhancement Grants (Title II, Part A of the Higher Education Act): Overview and Reauthorization Issues

Teacher Quality Enhancement Grants (Title II, Part A of the Higher Education Act): Overview and Reauthorization Issues

Date: July 23, 2003
Creator: Stedman, James B; Kuenzi, Jeffrey J & Mangan, Bonnie F
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Teacher Recruitment and Retention: Current Programs and Legislation in the 108th Congress

Teacher Recruitment and Retention: Current Programs and Legislation in the 108th Congress

Date: February 18, 2004
Creator: Kuenzi, Jeffrey J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Technology Challenge Programs in the Elementary and Secondary Education Act

Technology Challenge Programs in the Elementary and Secondary Education Act

Date: January 3, 2001
Creator: Osorio-O'Dea, Patricia
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Trio and GEAR UP Programs: Status and Issues

Trio and GEAR UP Programs: Status and Issues

Date: June 6, 2005
Creator: Kuenzi, Jeffrey J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tuition Tax Credits

Tuition Tax Credits

Date: July 19, 1982
Creator: Lyke, Robert F
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Unauthorized Alien Students, Higher Education, and In-State Tuition Rates: A Legal Analysis

Unauthorized Alien Students, Higher Education, and In-State Tuition Rates: A Legal Analysis

Date: October 7, 2008
Creator: Feder, Jody
Description: Currently, federal law prohibits states from granting unauthorized aliens certain postsecondary educational benefits on the basis of state residence, unless equal benefits are made available to all U.S. citizens. This prohibition is commonly understood to apply to the granting of "in-state" residency status for tuition purposes. In the 110th Congress, several bills that would amend this federal law have been introduced. Meanwhile, some states have passed laws aimed at making unauthorized state residents eligible for in-state tuition without violating this provision. This report provides a legal overview of cases involving immigrant access to higher education, as well as an analysis of the legality of state laws that make in-state tuition rates available to illegal immigrants.
Contributing Partner: UNT Libraries Government Documents Department
Unauthorized Alien Students, Higher Education, and In-State Tuition Rates: A Legal Analysis

Unauthorized Alien Students, Higher Education, and In-State Tuition Rates: A Legal Analysis

Date: September 21, 2010
Creator: Feder, Jody
Description: Currently, federal law prohibits states from granting unauthorized aliens certain postsecondary educational benefits on the basis of state residence, unless equal benefits are made available to all U.S. citizens. This prohibition is commonly understood to apply to the granting of "in-state" residency status for tuition purposes. In the 110th Congress, several bills that would amend this federal law have been introduced. Meanwhile, some states have passed laws aimed at making unauthorized state residents eligible for in-state tuition without violating this provision. This report provides a legal overview of cases involving immigrant access to higher education, as well as an analysis of the legality of state laws that make in-state tuition rates available to illegal immigrants.
Contributing Partner: UNT Libraries Government Documents Department