What's the history behind the higher education tax benefits?

The Hope and Lifetime Learning tax credits and the student loan interest deduction were created as a part of the Taxpayer Relief Act of 1997, enacted on August 5, 1997.

These benefits were added to ease the burden of families and students paying for postsecondary education, especially middle-class families who may not qualify for need-based aid but may still be struggling with the costs of higher education.

The Economic Growth and Tax Reconciliation Act of 2001 added the tuition and fees deduction and raised the applicable income limits for existing benefits, expanding eligibility for the Hope and Lifetime Learning tax credits and the student loan interest deduction to include a larger number of Americans.