Making Higher Education Tax Credits More Available to Low- and Moderate-Income Students: How and Why

This analysis was conducted by the Center on Budget and Policy Priorities and discusses the availability of federal tax credits for higher education for low-income students. Currently, low-income students who attend college face high costs of attendance even after taking into account governmental and institutional aid. In 2003-2004, 85 percent of undergraduates from families with incomes below $20,000 had unmet financial need.