Tax and Finance

The Issue

​​​​While the federal tax code is no substitute for federal student aid programs or the financial aid colleges and universities provide, over the past two decades the federal tax code has played an increasingly significant role in helping low- and middle-income students and families finance higher education. The tax code also contains a number of provisions that help support higher education institutions in their educational and research missions. Finally, there are tax provisions that apply to colleges and universities as tax-exempt entities. ACE focuses our advocacy on legislative and regulatory efforts concerning this array of tax provisions important to students, families, and institutions of higher education.

Our Work