TUITION TAX CREDITS

WHEREAS, a number of states have adopted or are considering the use of tax credits to ease the burden of escalating tuition increases at institutions of higher education; and

WHEREAS, the tuition increases at public colleges and universities have been driven by the diminished financial support provided by those same state governments; and

WHEREAS, the declining rate of matriculation by students from lower-income families has been decried by legislators, educators and commissions, including the Higher Education Commission established by the Secretary of Education; and

WHEREAS, a recent study by the College Board reports that "43 percent of the education tax credits and about 70 percent of the federal tuition tax deductions go to taxpayers with incomes of $50,000 or higher":

RESOLVED, that the American Federation of Teachers oppose further adoption or extensions of higher education tuition tax credits at the state level as an inappropriate and ineffective response to the adverse effects on students from low- and moderate-income families of rising tuition charges; and

RESOLVED, that the AFT support state and federal efforts to significantly increase the general revenue base for public higher education as the most effective and appropriate method of providing full educational opportunity without regard to economic status.