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The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Description: This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have… more
Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
open access

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Description: This report gives an overview of the American Opportunity Tax Credit (AOTC)—enacted on a temporary basis by the American Recovery and Reinvestment Act and extended through the end of 2012 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010— which is a partially-refundable tax credit that provides financial assistance to taxpayers who are attending college, or whose children are attending college. There are a variety of policy options mentioned in the report r… more
Date: June 11, 2012
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
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The Earned Income Tax Credit (EITC): A Brief Legislative History

Description: This report provides a general overview of the current earned income tax credit (EITC). The report summarizes the key legislative changes to the credit and provides analysis of some of the congressional intentions behind these changes. An overview of the current structure of the EITC can be found in Appendix A at the end of this report.
Date: March 20, 2018
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
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The Earned Income Tax Credit (EITC): A Brief Legislative History

Description: This report first provides a general overview of the current Earned Income Tax Credit (EITC) credit. The report then summarizes the key legislative changes to the credit and provides analysis of some of the congressional intentions behind these changes. An overview of the current structure of the EITC can be found in Appendix A at the end of this report.
Date: April 26, 2017
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
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Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Description: This 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: incentives for current year expenses, incentives for preferential tax treatment of student loan expenses, and incentives for saving for college.
Date: April 16, 2018
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
open access

Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.
Date: July 10, 2012
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
open access

Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.
Date: September 25, 2012
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
open access

An Overview and Comparison of Senate Proposals to Extend the “Bush Tax Cuts”: S. 3412 and S. 3413

Description: This report provides an overview of the Bush tax cuts, followed by brief summaries of the Reid and Hatch proposals, respectively. Revenue loss estimates of certain provisions of these bills are also included, as well as a brief summary of H.R. 8. In addition, detailed summary tables comparing the Reid and Hatch proposals—to each other and to current law—are provided. Finally, this report concludes with a brief overview of the current policy debate surrounding the partial or full extension of th… more
Date: July 25, 2012
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
open access

An Overview of Tax Provisions Expiring in 2012

Description: A number of tax provisions either expired in 2011 or are scheduled to expire at the end of this 2012. As Congress decides whether to extend these provisions, it may consider the estimated revenue losses associated with their extension as well as other factors when evaluating tax policy. In the 112th Congress, Members have yet to consider legislation that would extend all of the provisions discussed in this report, although legislation to extend certain provisions has been considered.
Date: April 17, 2012
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
open access

An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012

Description: This report provides an overview of the tax provisions (Titles I-IV and Title X of P.L. 112-240) included in the "fiscal cliff deal," including the permanent extension and modification of the 2001 and 2003 tax cuts, often referred to collectively as the "Bush-era tax cuts"; the temporary extension of certain tax provisions originally included as part of the American Recovery and Reinvestment Act (ARRA; P.L. 111-5), often referred to as the "2009 tax cuts"; the permanent extension of the alterna… more
Date: January 10, 2013
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
open access

Tax-Preferred College Savings Plan: An Introduction to Coverdells

Description: This report describes the mechanics of Coverdell college savings plans and examines the specific tax advantages of these plans. Specifically, this report reviews the major parameters of Coverdells and then examines the income and gift tax treatment of Coverdells, using a stylized example to illustrate key concepts. The report also examines the tax treatment of rollovers and the interaction of Coverdells with other education tax benefits. Finally, the report looks at how Coverdells affect a stud… more
Date: March 13, 2018
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
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