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Abstract

Using data from the 1999 National Household Educational Survey (NHES) 6697 adult learners were analyzed and correlations were determined between use of the Lifetime Learning Tax Credit (LLTC) and a variety of demographic variables. Variables examined include: prior educational level household income, race, gender, age, and adults, stated reason for pursuing higher education. Results indicate that most LLTC users live in households from higher income brackets than are representative of the U.S. population overall Adults who have undergraduate degrees most often claim the LLT~ while households with adults who have high school diplomas comprise 49 percent of the U.S. population but less than 5 percent of LLTC users. Minorities appear to be underrepresented as a group of LLTC users. Also, LLTC is used more often for business and career advancement and less often for personal development The results raise the question~ Is this tax credit meeting its intended goal of providing greater access to postsecondary education or is it providing relief to those already engaged in adult education experiences?

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