Tax Allowances for Nontraditional Students

My objective here is to evaluate the potential of various forms of tax allowances to gain public financial support for nontraditional students in postsecondary education.' More fundamental issues are weighed and alternative financing vehicles are considered elsewhere in this volume; the single purpose of this paper is to weigh the strengths and weaknesses of various tax strategies. One reason for the exclusive focus of this paper on nontraditional students is that, while the major government efforts vis-?a-vis the financing of traditional students are now largely in place, relatively little has been accomplished in this regard for nontraditional student clienteles. Whereas some federal and a few state student-aid programs do entitle part-time students, it is clear that the primary concern of these programs is the traditional student.2 Further, it is suspected that institutional aid officers conserve their limited resources in order to assure assistance to needy traditional students. In any case, there appears to be a consensus among observers that the financial needs of the nontraditional student have not been met and that the