Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. For 2023, 11 higher education-related tax benefits are available. After 2025, absent legislative action, this number will effectively increase to 13. Two provisions that are temporarily suspended are scheduled to be…

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 2021, 11 higher…

Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. For the 2019 and 2020 tax years, 12 tax benefits are available for college students and their parents to help pay for higher education. In 2025, absent legislative action, this number will increase to 13: two provisions which are…

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…

This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report: (1) contrasts higher education tax benefits with traditional student aid; (2) presents a brief history of higher education tax policy over the past 60 years, including recent legislative proposals to…

This report examines: (1) the extent to which veterans pursue STEM degrees using Veterans Affairs (VA) education benefits; (2) challenges these veterans face in obtaining a STEM degree; and (3) how VA administers the Rogers STEM scholarship. The US Government Accountability Office (GAO) analyzed VA administrative data and interviewed officials…

Families may choose to save for college or elementary and secondary education expenses using tax-advantaged qualified tuition programs (QTPs), also known as 529 plans. 529 plans, named for the section of the tax code which dictates their tax treatment, are tax-advantaged investment trusts used to pay for education expenses. The specific tax…

The U.S. Department of Veterans Affairs (VA), previously named the Veterans Administration, has been providing veterans educational assistance benefits through the GI Bills and other programs since 1944. The benefits have been intended, at various times, to compensate for compulsory service, encourage voluntary service, avoid unemployment, provide…

Policy barriers at the national and state levels are preventing many student veterans from achieving their academic and professional potential. Layers of rigid rules determine when, where, and how post-9/11 GI Bill® recipients -- most student veterans -- can utilize their service-connected education benefits. Policymakers should work to knock down…

The U.S. Department of Veterans Affairs (VA), previously named the Veterans Administration, has been providing veterans educational assistance benefits through the GI Bills and other programs since 1944. The benefits have been intended, at various times, to compensate for compulsory service, encourage voluntary service, avoid unemployment, provide…

A for-profit college may convert to nonprofit status for a variety of reasons, such as wanting to align its status and mission. However, in some cases, former owners or other insiders could improperly benefit from the conversion, which is impermissible under the Internal Revenue Code and Higher Education Act of 1965, as amended. This…

Education for learners with special education needs has become one of the major concerns of education policies in every corner of the world. In Macau, however, the transformation of schools into inclusive environments is reported to be slow because many teachers in Macau have not accepted the key values of inclusive education and possess little…

For the past 30 years, America's K-12 education system has experienced an era of expanding educational choice. Although students who participate in private school choice programs and are enrolled in charter schools comprise a small portion of the K-12 population relative to students in district schools, choice is becoming a larger part of the K-12…

ChatGPT was first released in November 2022, which has led to varying reactions among educators. Educators are one of the major stakeholders in the education system. As a result of this, educators' perceptions of ChatGPT are worth investigating to inform future policy decision-making. This study examined the perceptions of ChatGPT among educators…

The Post-9/11 GI Bill is the Department of Veterans Affairs (VA's) largest educational program. It provides payments for eligible veterans to cover tuition and fees, housing and other costs while they pursue a higher education. However, for some veterans this pursuit is interrupted when the school they attend unexpectedly closes. This testimony…