Associated Students of Las Positas College

House Extenders Bill


In terms of education, the House Tax Extenders Bill would provide for a permanent extension of the American Opportunity Tax Credit (AOTC) and the expanded exclusion for employer-provided educational assistance (EGTRRA).  The AOTC would be available to students to fund up to $2,500 of the cost of tuition and related expenses paid during the taxable year. Under this tax credit, taxpayers would receive a tax credit based on 100% of the first $2,000 of tuition and other related expenses (including course materials) paid during the taxable year and 25% of the next $2,000 of tuition and related expenses paid during the taxable year. Forty percent of the credit is refundable. Created last year, AOTC it set to expire at the end of this year.  Under EGTRRA, an employee may exclude up to $5,250 for income and employment tax purposes per year of employer-provided education assistance from gross income. Prior to 2001, this incentive was temporary and only applied to undergraduate courses. The EGTRRA expanded this provision to graduate education and extended the provision for undergraduate and graduate education to the end of 2010



Scott Miner
Director of Student Life

Michael Kapetanich

Eric Pineda
Vice President

Alexander Denisov Ivanov
Director of Legislation

Olga Salgado
Director of Communications

Alejandra Garcia Collazo
Director of Events

Yizhuang "Nancy" Kang
Student Trustee

Heytham Ali
ICC Chair

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Page last modified: November 18, 2015