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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

Affordability is a critical component for accessing higher education because, regardless of academic achievement, if there is no way to pay for tuition and necessary expenses, the student will lack the opportunity to attend college. With the uneven distribution of wealth in America, a majority of American families cannot afford to pay for college expenses without some form of assistance. Without access to higher education, it is unlikely that low-income individuals will ever be liberated from poverty. This Article examines whether the education incentive provisions of the Taxpayer Relief Act of 1997 achieved its intended goal by analyzing educational policies that have historically operated as barriers to the pursuit of postsecondary education for low-income individuals and families, evaluating federally subsidized programs available to assist with expenses for postsecondary education, how the new education incentives interrelate with the federally subsidized programs, and analyzing the actual impact Taxpayer Relief Act of 1997 had on low-income individuals and families.