TAX TREATMENT OF TUITION EXPENSES HEARINGS BEFORE THE COMMITTEE ON WAYS AND MEANS NINETY-FIFTH CONGRESS SECOND SESSION 24-969 FEBRUARY 14, 15, 16, 17, AND 21, 1978 Serial 95-56 Printed for the use of the Committee on Ways and Means U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1978 .W3 1978c COMMITTEE ON WAYS AND MEANS AL ULLMAN, Oregon, Chairman JAMES A. BURKE, Massachusetts SAM M. GIBBONS, Florida JOE D. WAGGONNER, JR., Louisiana OTIS G. PIKE, New York J. J. PICKLE, Texas CHARLES B. RANGEL, New York WILLIAM R. COTTER, Connecticut FORTNEY H. (PETE) STARK, California JAMES R. JONES, Oklahoma ANDY JACOBS, JR., Indiana ABNER J. MIKVA, Illinois MARTHA KEYS, Kansas JOSEPH L. FISHER, Virginia HAROLD FORD, Tennessee KEN HOLLAND, South Carolina RICHARD A. GEPHARDT, Missouri BARBER B. CONABLE, JR., New York JOHN J. DUNCAN, Tennessee BILL ARCHER, Texas GUY VANDER JAGT, Wisconsin 14J0X78 CONTENTS Press release of Tuesday, Jan. 17, 1978, announcing hearings on proposals relating to tax credits, tax deferrals, and other methods of providing tax Department of Health, Education, and Welfare: Hon. Joseph A. Califano, Jr., Secretary, accompanied by Michael O'Keefe, Deputy Assistant Secretary for Education Planning and Evaluation___ Department of the Treasury: Donald C. Lubick, Acting Assistant Secretary Agudath Israel of America, Rabbi Morris Sherer_ - Ambro, Hon. Jerome A., a Representative in Congress from the State of American Association of Community and Junior Colleges, John E. Tirrell_ American Association of State Colleges and Universities, Arend D. Lubbers. Eric M. Steel (Rochester, N. Y. Chapter)... Andrew Leigh Gunn and Edd Doerr.. Archdiocese of Philadelphia, Pa., Msgr. Francis B. Schulte- Association of Catholic Teachers AFT Local 1776, John J. Reilly. Associated Students of Michigan State University, Kent L. Barry. Bellavia, James V., National Association of Catholic School Teachers_. Calder, Frederick C., National Association of Independent Schools. California Executive Council for Nonpublic Schools, Joseph P. McElligott. Christians for Better Government, Robert E. Baldwin.......... Coalition of Independent College and University Students, Lawrence S. 315 Commission on Independent Colleges and Universities, Henry D. Paley- Committee for Public Education and Religious Liberty, Florence Flast_. Concerned Parents of Our Lady of Perpetual Help School, Washington, |