Policy statement 553 - Tax incentives for higher education

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class="sr-text">Mobile Menu</span> </button> </div> </div> </header>  <main id="maincontent" aria-label="Page Content"> <div class="grid-container">  <div class="standard-hero"> <div class="standard-hero-inner"> <h1 class="h1">Policy statement 553 - Tax incentives for higher education</h1>  <nav class="breadcrumbs "> <ul class="breadcrumbs-list"> <li class="breadcrumbs-list-item"><a href="/" class="breadcrumbs-list-item-link icon-home"><span class="sr-text">Home</span></a></li> <li class="breadcrumbs-list-item"> <a class="breadcrumbs-list-item-link -has-dropdown" href="/advocacy"> Advocacy </a> <button class="breadcrumbs-list-item-arrow icon-chevron" tabindex="-1"><span class="sr-text">toggle dropdown</span></button> <ul class="breadcrumbs-list-item-dropdown"> <li> <a href="/advocacy/back-home-visits">Back home visits</a> </li> <li> <a href="/advocacy/infrastructure">Infrastructure</a> </li> <li> <a href="/advocacy/key-contacts">Key Contacts</a> </li> <li> <a 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href="/advocacy/policy-statements/ps117---aesthetics">Policy Statement 117 - Aesthetics</a> </li> <li> <a href="/advocacy/policy-statements/ps130---professional-licensure-of-engineers">PS130 - Professional Licensure of Engineers</a> </li> <li> <a href="/advocacy/policy-statements/ps131---growth-and-development">PS131 - Growth and Development</a> </li> <li> <a href="/advocacy/policy-statements/ps138---engineering-services-for-government-agencies">PS138 - Engineering Services for Government Agencies</a> </li> <li> <a href="/advocacy/policy-statements/ps139---public-involvement-in-the-decision-making-process">PS139 - Public Involvement in the Decision Making Process</a> </li> <li> <a href="/advocacy/policy-statements/ps140---civil-engineering-education---a-shared-responsibility">PS140 - Civil engineering education: a shared responsibility</a> </li> <li> <a href="/advocacy/policy-statements/ps146---relationships-with-engineering-organizations-in-other-countries">PS146 - Relationships with engineering organizations in other countries</a> </li> <li> <a href="/advocacy/policy-statements/ps149---intermodal-transportation-systems">PS149 - Intermodal transportation systems</a> </li> <li> <a href="/advocacy/policy-statements/ps162---protection-and-development-of-coastal-resources">PS162 - Protection and development of coastal resources</a> </li> <li> <a href="/advocacy/policy-statements/ps187---policy-on-research-in-civil-engineering">PS187 - Policy on research in civil engineering</a> </li> <li> <a href="/advocacy/policy-statements/ps208---bridge-safety">PS208 - Bridge safety</a> </li> <li> <a href="/advocacy/policy-statements/ps218---improvement-and-maintenance-of-ports-harbors-and-waterways">PS218 - Improvement and maintenance of ports, harbors and waterways</a> </li> <li> <a href="/advocacy/policy-statements/ps243---groundwater-management">PS243 - Groundwater management</a> </li> <li> <a href="/advocacy/policy-statements/ps256---alternative-dispute-resolution">PS256 - Alternative dispute resolution</a> </li> <li> <a href="/advocacy/policy-statements/ps262---low-and-intermediate-radioactive-waste-management">PS262 - Low and intermediate radioactive waste management</a> </li> <li> <a href="/advocacy/policy-statements/ps275---atmospheric-water-resources-management">PS275 - Atmospheric water resources management</a> </li> <li> <a href="/advocacy/policy-statements/ps276---integrated-truck-and-highway-design">PS276 - Integrated truck and highway design</a> </li> <li> <a href="/advocacy/policy-statements/ps280---dam-safety">PS280 - Dam safety </a> </li> <li> <a href="/advocacy/policy-statements/ps283---periodic-inspection-of-existing-facilities">PS283 - Periodic inspection of existing facilities</a> </li> <li> <a href="/advocacy/policy-statements/ps285---acid-rain">PS285 - Acid rain</a> </li> <li> <a href="/advocacy/policy-statements/ps286---waste-disposal-in-ocean-and-coastal-waters">PS286 - Waste disposal in ocean and coastal waters</a> </li> <li> <a href="/advocacy/policy-statements/ps290---post-construction-drawings-of-civil-engineering-projects">PS290 - Post-construction drawings of civil engineering projects</a> </li> <li> <a href="/advocacy/policy-statements/ps299---infrastructure-investment">PS299 - Infrastructure investment</a> </li> <li> <a href="/advocacy/policy-statements/ps300---media-interaction-following-catastrophic-failures">PS300 - Media interaction following catastrophic failures</a> </li> <li> <a href="/advocacy/policy-statements/ps302---financing-and-cost-sharing-in-water-resources-infrastructure-programs">PS302 - Financing and cost sharing in water resources infrastructure programs</a> </li> <li> <a href="/advocacy/policy-statements/ps304---qualifications-based-selection-of-professional-engineers">PS304 - Qualifications-based selection of professional engineers</a> </li> <li> <a href="/advocacy/policy-statements/ps305---superfund-reauthorization">PS305 - Superfund reauthorization</a> </li> <li> <a href="/advocacy/policy-statements/ps313---infrastructure-research-and-innovations">PS313 - Infrastructure research and innovations</a> </li> <li> <a href="/advocacy/policy-statements/ps318---professional-liability-and-tort-reform">PS318 - Professional liability and tort reform</a> </li> <li> <a href="/advocacy/policy-statements/ps319---national-institute-of-standards-and-technology">PS319 - National Institute of Standards and Technology</a> </li> <li> <a href="/advocacy/policy-statements/ps325---unrelated-business-income-tax">PS325 - Unrelated business income tax</a> </li> <li> <a href="/advocacy/policy-statements/ps330---coastal-data-collection-program">PS330 - Coastal data collection program</a> </li> <li> <a href="/advocacy/policy-statements/ps331---hazardous-waste-reduction-and-management">PS331 - Hazardous waste reduction and management</a> </li> <li> <a href="/advocacy/policy-statements/ps332---water-reuse">PS332 - Water reuse</a> </li> <li> <a href="/advocacy/policy-statements/ps333---engineering-surveying-definition">PS333 - Engineering surveying definition</a> </li> <li> <a href="/advocacy/policy-statements/ps336---national-science-foundation">PS336 - National Science Foundation</a> </li> <li> <a href="/advocacy/policy-statements/ps337---water-conservation">PS337 - Water conservation</a> </li> <li> <a href="/advocacy/policy-statements/ps348---emergency-plans-for-water-supply">PS348 - Emergency plans for water supply</a> </li> <li> <a href="/advocacy/policy-statements/ps349---dredged-management-for-erosion-control-channel-maintenance-and-coastal-protection">PS349 - Dredged management for erosion control channel maintenance and coastal protection</a> </li> <li> <a href="/advocacy/policy-statements/ps350---construction-site-safety">PS350 - Construction site safety</a> </li> <li> <a href="/advocacy/policy-statements/ps351---peer-review">PS351 - Peer review</a> </li> <li> <a href="/advocacy/policy-statements/ps360---climate-change">PS360 - Climate change</a> </li> <li> <a href="/advocacy/policy-statements/ps361---safe-drinking-water">PS361 - Safe drinking water</a> </li> <li> <a href="/advocacy/policy-statements/ps362---comprehensive-pollution-management">PS362 - Comprehensive pollution management</a> </li> <li> <a href="/advocacy/policy-statements/ps364---prevention-of-frivolous-lawsuits">PS364 - Prevention of frivolous lawsuits</a> </li> <li> <a href="/advocacy/policy-statements/ps365---international-codes-and-standards">PS365 - International codes and standards</a> </li> <li> <a href="/advocacy/policy-statements/ps367---highway-safety">PS367 - Highway safety</a> </li> <li> <a href="/advocacy/policy-statements/ps377---science-technology-engineering-and-mathematics---stem---education">PS377 - Science technology engineering and mathematics education</a> </li> <li> <a href="/advocacy/policy-statements/ps378---national-wetlands-regulatory-policy">PS378 - National wetlands regulatory policy</a> </li> <li> <a href="/advocacy/policy-statements/ps382---transportation-funding">PS382 - Transportation funding</a> </li> <li> <a href="/advocacy/policy-statements/ps385---licensure-requirements-for-government-engineers">PS385 - Licensure requirements for government engineers</a> </li> <li> <a href="/advocacy/policy-statements/ps386---recruitment-and-retention-of-qualified-engineers-for-government-service">PS386 - Recruitment and retention of qualified engineers for government service</a> </li> <li> <a href="/advocacy/policy-statements/ps388---warranty-and-guarantee-clauses-for-professional-engineering-service-contracts">PS388 - Warranty and guarantee clauses for professional engineering service contracts</a> </li> <li> <a href="/advocacy/policy-statements/ps389---mitigating-the-impacts-of-natural-and-human-induced-disasters">PS389 - Mitigating the impacts of natural and human-induced disasters</a> </li> <li> <a href="/advocacy/policy-statements/ps390---earthquake-hazards-mitigation">PS390 - Earthquake hazards mitigation</a> </li> <li> <a href="/advocacy/policy-statements/ps393---post-public-sector-employment">PS393 - Post public sector employment</a> </li> <li> <a href="/advocacy/policy-statements/ps395---combined-sewer-systems">PS395 - Combined sewer systems</a> </li> <li> <a href="/advocacy/policy-statements/ps400---design-build-procurement">PS400 - Design-build procurement</a> </li> <li> <a href="/advocacy/policy-statements/ps402---high-speed-and-intercity-passenger-rail">PS402 - High-speed and intercity passenger rail</a> </li> <li> <a href="/advocacy/policy-statements/ps403---consultation-on-environmental-regulations">PS403 - Consultation on environmental regulations</a> </li> <li> <a href="/advocacy/policy-statements/ps404---endorsement-of-infrastructure-projects">PS404 - Endorsement of infrastructure projects</a> </li> <li> <a href="/advocacy/policy-statements/ps407---desalination">PS407 - Desalination</a> </li> <li> <a href="/advocacy/policy-statements/ps408---planning-and-management-for-droughts">PS408 - Planning and management for droughts</a> </li> <li> <a href="/advocacy/policy-statements/ps409---weather-data-collection">PS409 - Weather data collection</a> </li> <li> <a href="/advocacy/policy-statements/ps416---government-engineering-management-positions">PS416 - Government engineering management positions</a> </li> <li> <a href="/advocacy/policy-statements/ps417---justice-equity-diversity-and-inclusion">PS417 - Justice equity diversity and inclusion</a> </li> <li> <a href="/advocacy/policy-statements/ps418---the-role-of-the-civil-engineer-in-sustainable-development">PS418 - The role of the civil engineer in sustainable development</a> </li> <li> <a href="/advocacy/policy-statements/ps420---clean-water-act-reauthorization">PS420 - Clean Water Act reauthorization</a> </li> <li> <a href="/advocacy/policy-statements/ps421---floodplain-management">PS421 - Floodplain management</a> </li> <li> <a href="/advocacy/policy-statements/ps422---watershed-management">PS422 - Watershed management</a> </li> <li> <a href="/advocacy/policy-statements/ps424---crane-safety-on-construction-sites">PS424 - Crane safety on construction sites</a> </li> <li> <a href="/advocacy/policy-statements/ps425---continuing-professional-development-for-licensure">PS425 - Continuing professional development for licensure</a> </li> <li> <a href="/advocacy/policy-statements/ps427---regulatory-process-for-infrastructure-development">PS427 - Regulatory process for infrastructure development</a> </li> <li> <a href="/advocacy/policy-statements/ps429---municipal-wastewater-biosolids">PS429 - Municipal wastewater biosolids</a> </li> <li> <a href="/advocacy/policy-statements/ps431---quality-management-system-standards">PS431 - Quality management system standards</a> </li> <li> <a href="/advocacy/policy-statements/ps432---licensure-examinations">PS432 - Licensure examinations</a> </li> <li> <a href="/advocacy/policy-statements/ps434---transportation-trust-funds">PS434 - Transportation trust funds</a> </li> <li> <a href="/advocacy/policy-statements/ps436---incorporating-bicycle-facilities-into-transportation-systems">PS436 - Incorporating bicycle facilities into transportation systems</a> </li> <li> <a href="/advocacy/policy-statements/ps437---risk-management">PS437 - Risk management</a> </li> <li> <a href="/advocacy/policy-statements/ps438---endangered-species-act-reauthorization">PS438 - Endangered Species Act reauthorization</a> </li> <li> <a href="/advocacy/policy-statements/ps439---design-competition">PS439 - Design competition</a> </li> <li> <a href="/advocacy/policy-statements/ps441---stormwater-management">PS441 - Stormwater management</a> </li> <li> <a href="/advocacy/policy-statements/ps443---indemnification-for-pro-bono-service">PS443 - Indemnification for pro bono service</a> </li> <li> <a href="/advocacy/policy-statements/ps444---the-role-of-the-federal-government-in-civil-engineering-research-and-development">PS444 - The role of the federal government in civil engineering research and development</a> </li> <li> <a href="/advocacy/policy-statements/ps445---aviation-transportation-program">PS445 - Aviation transportation program</a> </li> <li> <a href="/advocacy/policy-statements/ps447---hydrologic-data-collection">PS447 - Hydrologic data collection</a> </li> <li> <a href="/advocacy/policy-statements/ps450---state-licensure-boards-for-professional-engineers">PS450 - State licensure boards for professional engineers</a> </li> <li> <a href="/advocacy/policy-statements/ps451---life-cycle-cost-analysis">PS451 - Life-cycle cost analysis</a> </li> <li> <a href="/advocacy/policy-statements/ps452---investing-in-americas-schools">PS452 - Investing in Americas schools</a> </li> <li> <a href="/advocacy/policy-statements/ps453---federal-capital-budgeting">PS453 - Federal capital budgeting</a> </li> <li> <a href="/advocacy/policy-statements/ps454---intelligent-transportation-systems">PS454 - Intelligent transportation systems</a> </li> <li> <a href="/advocacy/policy-statements/ps455---research-and-development-tax-credits">PS455 - Research and development tax credits</a> </li> <li> <a href="/advocacy/policy-statements/ps456---incentives-for-implementing-construction-innovation">PS456 - Incentives for implementing construction innovation</a> </li> <li> <a href="/advocacy/policy-statements/ps460---the-role-of-non-profit-educational-organizations-in-the-public-sector">PS460 - The role of non-profit educational organizations in the public sector</a> </li> <li> <a href="/advocacy/policy-statements/ps461---non-point-source-pollution">PS461 - Non-point source pollution</a> </li> <li> <a href="/advocacy/policy-statements/ps463---history-and-heritage">PS463 - History and heritage</a> </li> <li> <a href="/advocacy/policy-statements/ps464---professional-licensure-mobility">PS464 - Professional licensure mobility</a> </li> <li> <a href="/advocacy/policy-statements/ps471---aviation-infrastructure-research">PS471 - Aviation infrastructure research</a> </li> <li> <a href="/advocacy/policy-statements/ps472---critical-remote-sensing-information">PS472 - Critical remote sensing information</a> </li> <li> <a href="/advocacy/policy-statements/ps480---water-infrastructure-and-facilities-construction-funding">PS480 - Water infrastructure and facilities construction funding</a> </li> <li> <a href="/advocacy/policy-statements/ps482---harmful-algal-blooms-and-hypoxia-program">PS482 - Harmful algal blooms and hypoxia program</a> </li> <li> <a href="/advocacy/policy-statements/ps484---electricity-generation-and-transmission-infrastructure">PS484 - Electricity generation and transmission infrastructure</a> </li> <li> <a href="/advocacy/policy-statements/ps485---revitalization-of-brownfields">PS485 - Revitalization of brownfields</a> </li> <li> <a href="/advocacy/policy-statements/ps488---greenhouse-gases">PS488 - Greenhouse gases</a> </li> <li> <a href="/advocacy/policy-statements/ps489---energy-policy">PS489 - Energy policy</a> </li> <li> <a href="/advocacy/policy-statements/ps491---high-level-nuclear-waste-management">PS491 - High-level nuclear waste management</a> </li> <li> <a href="/advocacy/policy-statements/ps492---use-of-electronic-signatures-and-seals">PS492 - Use of electronic signatures and seals</a> </li> <li> <a href="/advocacy/policy-statements/ps493---infrastructure-resilience-research">PS493 - Infrastructure resilience research</a> </li> <li> <a href="/advocacy/policy-statements/ps494---public-transportation">PS494 - Public transportation</a> </li> <li> <a href="/advocacy/policy-statements/ps495---operations-and-management-of-transportation-systems">PS495 - Operations and management of transportation systems</a> </li> <li> <a href="/advocacy/policy-statements/ps496---innovative-financing-for-transportation-projects">PS496 - Innovative financing for transportation projects</a> </li> <li> <a href="/advocacy/policy-statements/ps497---surface-transportation-research-funding">PS497 - Surface transportation research funding</a> </li> <li> <a href="/advocacy/policy-statements/ps498---coastal-wetlands">PS498 - Coastal wetlands</a> </li> <li> <a href="/advocacy/policy-statements/ps499---emergency-preparedness-and-response">PS499 - Emergency preparedness and response</a> </li> <li> <a href="/advocacy/policy-statements/ps500---resilient-infrastructure-initiatives">PS500 - Resilient infrastructure initiatives</a> </li> <li> <a href="/advocacy/policy-statements/ps502---professional-ethics-and-conflict-of-interest">PS502 - Professional ethics and conflict of interest</a> </li> <li> <a href="/advocacy/policy-statements/ps503---parks-and-recreation-infrastructure">PS503 - Parks and recreation infrastructure</a> </li> <li> <a href="/advocacy/policy-statements/ps504---rehabilitation-of-historic-bridges">PS504 - Rehabilitation of historic bridges</a> </li> <li> <a href="/advocacy/policy-statements/ps506---building-engineering-capacity-in-developing-countries">PS506 - Building engineering capacity in developing countries</a> </li> <li> <a href="/advocacy/policy-statements/ps507---restoring-and-maintaining-beaches">PS507 - Restoring and maintaining beaches</a> </li> <li> <a href="/advocacy/policy-statements/ps508---sole-source-workers-compensation-statute">PS508 - Sole source workers compensation statute</a> </li> <li> <a href="/advocacy/policy-statements/ps509---provision-of-engineering-services-across-state-and-international-boundaries">PS509 - Provision of engineering services across state and international boundaries</a> </li> <li> <a href="/advocacy/policy-statements/ps510---combating-bribery-fraud-and-corruption">PS510 - Combating bribery, fraud, and corruption</a> </li> <li> <a href="/advocacy/policy-statements/ps511---levee-safety">PS511 - Levee safety </a> </li> <li> <a href="/advocacy/policy-statements/ps512---space-infrastructure">PS512 - Space infrastructure</a> </li> <li> <a href="/advocacy/policy-statements/ps516---municipal-solid-waste-management">PS516 - Municipal solid waste management</a> </li> <li> <a href="/advocacy/policy-statements/ps517---united-nations-sustainable-development-goals">PS517 - United Nations' sustainable development goals</a> </li> <li> <a href="/advocacy/policy-statements/ps518---unified-definitions-for-critical-infrastructure-resilience">PS518 - Unified definitions for critical infrastructure resilience</a> </li> <li> <a href="/advocacy/policy-statements/ps519---peer-review-of-water-resources-projects">PS519 - Peer review of water resources projects</a> </li> <li> <a href="/advocacy/policy-statements/ps521---rail-infrastructure-investment">PS521 - Rail infrastructure investment</a> </li> <li> <a href="/advocacy/policy-statements/ps522---regional-sediment-management">PS522 - Regional sediment management</a> </li> <li> <a href="/advocacy/policy-statements/ps524---advanced-credentialing-within-the-civil-engineering-profession">PS524 - Advanced credentialing within the civil engineering profession</a> </li> <li> <a href="/advocacy/policy-statements/ps525---model-building-codes">PS525 - Model building codes</a> </li> <li> <a href="/advocacy/policy-statements/ps526---public-private-partnerships">PS526 - Public Private Partnerships</a> </li> <li> <a href="/advocacy/policy-statements/ps527---recycling-of-electronic-wastes">PS527 - Recycling of electronic wastes</a> </li> <li> <a href="/advocacy/policy-statements/ps528---high-performance-buildings">PS528 - High-performance buildings</a> </li> <li> <a href="/advocacy/policy-statements/ps530---windstorm-impact-mitigation">PS530 - Windstorm impact mitigation</a> </li> <li> <a href="/advocacy/policy-statements/ps532---national-infrastructure-bank">PS532 - National Infrastructure Bank</a> </li> <li> <a href="/advocacy/policy-statements/ps533---offshore-facilities-development">PS533 - Offshore facilities development</a> </li> <li> <a href="/advocacy/policy-statements/ps535---defining-the-civil-engineering-team">PS535 - Defining the civil engineering team</a> </li> <li> <a href="/advocacy/policy-statements/ps536---emergency-responder-legislation">PS536 - Emergency responder legislation</a> </li> <li> <a href="/advocacy/policy-statements/ps537---complete-streets">PS537 - Complete Streets</a> </li> <li> <a href="/advocacy/policy-statements/ps538---publication-of-publicly-funded-research">PS538 - Publication of publicly funded research</a> </li> <li> <a href="/advocacy/policy-statements/ps539---hydraulic-fracturing">PS539 - Hydraulic fracturing</a> </li> <li> <a href="/advocacy/policy-statements/ps541---post-disaster-reconstruction-of-infrastructure">PS541 - Post-disaster reconstruction of infrastructure</a> </li> <li> <a href="/advocacy/policy-statements/ps542---application-of-prevailing-wages-to-professional-survey-crews">PS542 - Application of prevailing wages to professional survey crews</a> </li> <li> <a href="/advocacy/policy-statements/ps543---performance-based-ownership-of-infrastructure">PS543 - Performance-based methodology for owners of infrastructure</a> </li> <li> <a href="/advocacy/policy-statements/ps545---flood-risk-management">PS545 - Flood risk management</a> </li> <li> <a href="/advocacy/policy-statements/ps546---freight-mobility">PS546 - Freight mobility</a> </li> <li> <a href="/advocacy/policy-statements/ps547---engineering-experience-for-professional-licensure">PS547 - Engineering experience for professional licensure</a> </li> <li> <a href="/advocacy/policy-statements/ps548---connected-and-autonomous-vehicles">PS548 - Connected and autonomous vehicles</a> </li> <li> <a href="/advocacy/policy-statements/ps549---unmanned-aircraft-systems">PS549 - Unmanned aircraft systems</a> </li> <li> <a href="/advocacy/policy-statements/ps550---role-of-science-and-engineering-research-in-government">PS550 - Role of science and engineering research in government</a> </li> <li> <a href="/advocacy/policy-statements/ps551---visas-and-national-security">PS551 - Visas and national security</a> </li> <li> <a href="/advocacy/policy-statements/ps552---vision-zero">PS552 - Vision Zero</a> </li> <li> <a href="/advocacy/policy-statements/ps553---tax-incentives-for-higher-education">PS553 - Tax incentives for higher education</a> </li> <li> <a href="/advocacy/policy-statements/ps554---tax-reform-and-engineering-firms">PS554 - Tax reform and engineering firms</a> </li> <li> <a href="/advocacy/policy-statements/ps555---state-support-for-higher-education">PS555 - State support for higher education</a> </li> <li> <a href="/advocacy/policy-statements/ps556---owners-commitment-to-sustainability">PS556 - Owners commitment to sustainability</a> </li> <li> <a href="/advocacy/policy-statements/ps559---licensure-of-civil-engineering-faculty">PS559 - Licensure of civil engineering faculty</a> </li> <li> <a href="/advocacy/policy-statements/ps560---federal-support-for-higher-education">PS560 - Federal support for higher education</a> </li> <li> <a href="/advocacy/policy-statements/ps561---historic-american-engineering-record">PS561 - Historic American Engineering Record</a> </li> <li> <a href="/advocacy/policy-statements/ps562---national-environmental-policy-act">PS562 - National Environmental Policy Act</a> </li> <li> <a href="/advocacy/policy-statements/ps564---broadband">PS564 - Broadband</a> </li> <li> <a href="/advocacy/policy-statements/ps565---cybersecurity-and-infrastructure-security">PS565 - Cybersecurity and infrastructure security</a> </li> <li> <a href="/advocacy/policy-statements/ps566---infrastructure-facilities-for-electric-vehicles">PS566 - Infrastructure facilities for electric vehicles</a> </li> <li> <a href="/advocacy/policy-statements/ps567---energy-research-and-development">PS567 - Energy research and development</a> </li> <li> <a href="/advocacy/policy-statements/ps568---fulfilling-the-civil-engineering-body-of-knowledge-for-responsible-charge-of-civil-engineering">PS568 - Fulfilling the Civil Engineering Body of Knowledge for Responsible Charge of Civil Engineering</a> </li> <li> <a href="/advocacy/policy-statements/ps569---risk-informed-design">PS569 - Risk-informed design</a> </li> <li> <a href="/advocacy/policy-statements/ps570---environmental-justice">PS570 - Environmental justice</a> </li> <li> <a href="/advocacy/policy-statements/ps571---energy-production-and-generation">PS571 - Energy production and generation</a> </li> <li> <a href="/advocacy/policy-statements/ps572---energy-storage-systems">PS572 - Energy storage systems</a> </li> <li> <a href="/advocacy/policy-statements/ps573---artificial-intelligence-and-engineering-responsibility">PS573 - Artificial intelligence and engineering responsibility</a> </li> <li> <a href="/advocacy/policy-statements/ps574---educational-requirements-for-licensure">PS574 - Educational requirements for licensure</a> </li> <li> <a href="/advocacy/policy-statements/ps575---nature-based-solutions">PS575 - Nature-based solutions</a> </li> <li> <a href="/advocacy/policy-statements/ps576---civil-infrastructure-and-the-water-energy-food-nexus">PS576 - Civil infrastructure and the water-energy-food nexus</a> </li> </ul> </li> <li class="breadcrumbs-list-item"> <a class="breadcrumbs-list-item-link " href="/advocacy/policy-statements/ps553---tax-incentives-for-higher-education"> PS553 - Tax incentives for higher education </a> </li> </ul> </nav>  </div> </div>  <div class="detail-layout"> <div class="detail-content"> <div class="content-wrapper"> <div class="hero-content"> </div> <article class="main-content">  <section class="rich-text wysiwyg-content"> <div class="rich-text-inner"> <p>Approved by the Engineering Practice Policy Committee on March 29, 2022<br /> Approved by the Public Policy and Practice Committee on April 27, 2022<br /> Adopted by the Board of Direction on July 22, 2022</p> <h3>Policy</h3> <p>To ensure that there is a well-trained engineering workforce that contributes to our nation's economic prosperity, social well-being, and environmental sustainability, the American Society of Civil Engineers (ASCE) supports:</p> <ul> <li>Continuation of Section 127 of the Internal Revenue Code which provides tax benefits for employer-provided education assistance. </li> <li>Continuation of tax-free tuition waivers for students.</li> <li>Continuation of the tax deduction for student loan interest.</li> <li>Continuation of the exemption from taxes on the investment income earned by colleges and universities.</li> </ul> <h3>Issue</h3> <p>Proposals for tax reform have included provisions to eliminate tax policies that promote opportunities for higher education. The nation must continue to produce a well-trained engineering workforce that contributes to our nation's economic prosperity, social well-being, and environmental sustainability. Support via the tax code is an essential means to help produce such a workforce and is particularly necessary to make higher education affordable and accessible to middle- and low-income Americans, which includes many first-generation engineering students. Further, tax support for continuing education, certifications, and licensure is important for both engineers and those practicing engineering-related trades.</p> <h3>Rationale</h3> <p>In the face of increasing global competition, the federal tax code must support current and future engineers who contribute to our economy and national health, safety, and welfare. While recognizing efforts to strengthen and simplify the tax code are worthy goals, the nation needs a tax code that bolsters the government-university partnership and supports affordable, accessible higher education.</p> <p>ASCE Policy Statement 553<br /> First Approved 2017</p> </div> </section>  <div class="tags"> <div class="tags-inner"> <div class="tags-content"> <ul> <li><a href="/search?#sort=relevancy&f:topicsflat=[Public+Policy%2c+Laws+%26+Regulation]">Public Policy, Laws & Regulation</a></li> </ul> </div> </div> </div>  <aside class="social-share"> <div class="social-share-title">Share</div> <ul class="social-share-services"> <li><a data-service="facebook" href="#"><span class="sr-text">Share on Facebook</span></a></li> <li><a data-service="twitter" href="#"><span class="sr-text">Share on Twitter</span></a></li> <li><a data-service="linkedin" href="#"><span class="sr-text">Share on LinkedIn</span></a></li> </ul> </aside>  </article> </div> <aside class="sidebar-content">   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Policy statement 553 - Tax incentives for higher education | ASCE