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The credit can be claimed for education expenses incurred by the taxpayer, the taxpayer's spouse, or the taxpayer's dependent. This credit allows for a 20% non-refundable tax credit for first $10,000 of qualified tuition and expenses to be fully creditable against the taxpayer's total tax liability.
For this credit to be claimed by a taxpayer, the student must attend school on at least a part-time basis. The credit can be claimed for education expenses incurred by the taxpayer, the taxpayer's spouse, or the taxpayer's dependent. Starting with tax year 2009, the Hope credit had been supplanted by the more generous American Opportunity Tax ...
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The mission of ERIC is to provide a comprehensive, easy-to-use, searchable, Internet-based bibliographic and full-text database of education research and information for educators, researchers, and the general public. Education research and information are essential to improving teaching, learning, and educational decision-making.
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Council Decision (EU) 2020/970 of 3 July 2020 further extending the temporary derogation from the Council’s Rules of Procedure introduced by Decision (EU) 2020/430, and extended by Decisions (EU) 2020/556 and (EU) 2020/702, in view of the travel difficulties caused by the COVID-19 pandemic in the Union