There is nothing comparable to the IRS tax data for state tax benefits for higher education, but this
report by Pew Charitable Trusts (How Governments Support Higher Education Through the Tax Code) includes unique comparative research on state tax provisions benefiting postsecondary education and, for a handful of states, the amounts states are spending through their tax code.
Comparing state tax provisions related to postsecondary education and estimating their cost.
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