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The above-the line deduction for higher education tuition and fees.
FORBES: IRS Filing Season Delay
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That's why we took the decision, supported across the range of higher education, to look carefully at student support and tuition fees.
BBC: News | UK Politics | Donald Dewar's speech
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So the Dearing committee has some justification in arguing that, even after the introduction of tuition fees, state spending on higher education should continue to grow in line with national income, and that this would be a wise investment.
ECONOMIST: Universities