PEW Charitable Trusts Report on Federal and State Tax Expenditures

Summary:

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.

Overview link:

http://www.pewtrusts.org/en/research-and-analysis/reports/2017/02/how-governments-support-higher-education-through-the-tax-code

Data link:

http://www.pewtrusts.org/~/media/assets/2017/02/how-governments-support-higher-education-through-tax-code.pdf

Best for:

Comparing state tax provisions related to postsecondary education and estimating their cost.

Not as good for:

N/A