T18-0209 - Tax Benefit of Education Credits and Student Loan Interest Deduction, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017

Distribution of the combined tax benefits of the education credits (Lifetime Learning Credit and American Opportunity Tax Credit) and the deduction for student loan interest. This table shows the distribution by income percentile under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm