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ERIC Number: ED437571
Record Type: Non-Journal
Publication Date: 2000-Jan-27
Pages: 10
Abstractor: N/A
Reference Count: N/A
VA Student Financial Aid: Potential Effect of Providing Education Tax Benefit Eligibility to Students Receiving VA Assistance.
Bovbjerg, Barbara D.
Some students receiving financial assistance for their education from the Department of Veterans Affairs (VA) may not also be eligible for tax benefits for education under the Taxpayer Relief Act of 1997 (P.L. 105-34). For students to be eligible for the tax benefits, they must have incurred their educational expenses at schools eligible to participate in federal student aid programs under Title IV of the Higher Education Act of 1965 (certified by the Department of Education), and their expenses must exceed their VA allowance. Schools with VA-approved courses in Indiana, Texas, and Virginia were examined in order to determine the major differences between the VA process of approving courses of study and the Department of Education's process of certifying schools. The study also sought to determine how many students and schools could be affected by expanding eligibility for educational tax benefits to include schools that the Department of Education does not now certify. The study found that, for the 3 states reviewed, 344 students (2.3%) of the 14,982 students receiving VA assistance attended 83 schools that the Department of Education had not certified and were therefore not eligible to participate in education tax benefit programs. If eligibility were extended to these uncertified schools, 65 of the 344 students could potentially qualify for education tax benefits. These 65 students, enrolled in 11 schools, were also potentially eligible for tax benefits because it was estimated that their tuition and fees exceeded their VA education assistance. It could not be determined whether the schools and students in the three states were representative of all schools and students involved in the issues throughout the country. (KC)
U.S. General Accounting Office, P.O. Box 6015, Gaithersburg, MD 20884-6015 (first copy free; additional copies $2.00 each; 100 or more: 25% discount). Tel: 202-512-6000; Web site:
Publication Type: Legal/Legislative/Regulatory Materials; Reports - Evaluative
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: General Accounting Office, Washington, DC. Health, Education, and Human Services Div.
Identifiers - Laws, Policies, & Programs: Higher Education Act Title IV