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…
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Date:
June 11, 2012
Creator:
Crandall-Hollick, Margot L.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department