| Education Provisions |
|
|
|
|
|
|
|
|
|
|
|
|
|
| + | Expansion of
the student loan interest deduction |
|||||||||||
| beyond 60
months. |
||||||||||||
| – | Raises the
income phase-out. |
|||||||||||
| – | Repeals both
the annual dollar limit on the |
|||||||||||
| amount of the
deduction and the 60-month limit. |
||||||||||||
| – | Allows the
deduction of voluntary interest |
|||||||||||
| payments. |
||||||||||||
| – | Effective for
interest paid after 2001. |
|||||||||||
