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The American Opportunity Tax Credit is a partially refundable tax credit detailed in Section 1004 of the American Recovery and Reinvestment Act of 2009. The act specifies: # Provisions are specific to tax years 2009 and 2010 (since extended through 2017) for the first 4 years of post-secondary education. # Increases the Hope Scholarship Credit to 100 percent qualified tuition, fees and course materials paid by the taxpayer during the taxable year not to exceed $2,000, plus 25 percent of the next $2000 in qualified tuition, fees and course materials. The total credit does not exceed $2500. # 40% of the credit is refundable. # This tax credit is subject to a phase-out for taxpayers with adjusted gross income in excess of $80,000 ($160,000 for married couples filing jointly). The act directs several Treasury studies: # Coordination with non-tax student financial assistance; # Coordinate the credit allowed under the Federal Pell Grant program to maximize their effectiveness at promoting college affordability; # Examine ways to expedite the delivery of the tax credit; # With the Secretary of Education, study the feasibility of requiring including community service as a condition of taking their tuition and related expenses into account. ==History== Originally proposed by President Barack Obama to help students and families pay for post-secondary education, the proposal called for a $4000 credit in exchange for 100 hours of community service. The stated goal of the credit was to, "cover two-thirds the cost of tuition at the average public college or university and make community college tuition completely free for most students." 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「American Opportunity Tax Credit」の詳細全文を読む スポンサード リンク
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