American opportunity tax credit, Portfolio Management

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A tax credit that allow more student and parents to pay for portion of their college expenses in the 2009 and 2010 tax years by increasing the existing Hope tax credit. The highest annual tax credit per student is $2,500 of the cost of experienced tuition and associated expenses paid within the tax year.

Main changes from the Hope credit involve a $700 increase in the tax credit and permitting the credit to be utilized for the initial four years of post-secondary education in spite of only the first two years.


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