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The Elusive Cap And Gown: The Impact Of Tax Policy On Access To Higher Education For Low-Income Individuals And Families, Phyllis C. Smith
The education incentive provisions in the Taxpayer Relief Act of 1997 were drafted to facilitate access to higher education for low and middle income individuals and families. This was an admirable goal given that low-income families need higher education to emerge from poverty. Despite President Clinton's expressed belief that the education incentive provisions of the Taxpayer Relief Act of 1997 would benefit all families, this Article will demonstrate that this law, as well as other contemporaneous legislation operating in concert with it, actually inhibits access to postsecondary education for low-income individuals. Even more pointedly, the Taxpayer Relief Act of ...