《1997年纳税人救助法》：美国大学生资助政策的重大转变

The Taxpayer Relief Act of 1997: A Historical Change of University in America

《1997年纳税人救助法》是美国联邦政府继1944年〉《军人权利法案》实施以来最大的一次联邦资助活动，历史意义十分重大。《1997年纳税人救助法》主要包括了“希望奖学金”课税扣除、“终身学习”课税扣除、教育储蓄计划、贷学金利息扣除等内容；带来的主要影响是贫困学生无法获益，中等收入家庭的学生成为主要的受益群体。本文还思考了该项政策出台的原因以及它是否违背了资助的本义等问题。

The Federal Taxpayer Relief Act of 1997 is the largest student aid program following G.I.Bill of Right of 1944， which is the most significant tax legislation in over a decade. The act contains “Hope Scholarship Tax Credits”， “Lifetime Learning Tax Credit”， Education Savings Plans， loans interest deduction and so on. It have not gained much support. The paper also analyzes the background of the law making and examines whether the act has reversed the principle of student aid.