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TAXPAYER RELIEF ACT
As part of the Taxpayer Relief Act of 1997, you may be eligible to receive tax credit to help with your college expenses. The Lifetime Learning Credit applies to a student taking classes at an eligible institution and if your adjusted gross income is under $50,000 for a single taxpayer or under $100,000 for a married couple. Please consult your accountant to see how this applies to your personal situation.

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