The Other Side of the Ledger
Published Jun 10, 2016![ihep](https://www.ihep.org/wp-content/themes/custom/ihep-theme/assets/images/hero-placeholder.png)
Higher education tax benefits, including credits, deductions, and qualified tuition savings programs have become a tool to help taxpayers with their college expenses. Though these efforts were first proposed over a half century ago, it was not until the late 1990s that lawmakers changed the tax code. Today, tax benefits are part of the larger conversation about college affordability, especially for middle-income students and families.
How did we get here?
The Institute for Higher Education Policy and Lumina Foundation invite you to view the fifth film in their documentary series, "The Other Side of the Ledger: Student Aid through Tax Benefits."
A viewing guide also is available to provide additional information and key facts.
The documentary series, "Looking Back to Move Forward: A History of Federal Student Aid," provides insight into the origins, milestones and current issues of various financial aid programs as we ponder future directions and navigate foreseeable roadblocks to new policy innovation.