Understand, for every government tax deduction there is an equal and opposite reaction. Allow unlimited deduction of house interest, you get a bunch of people buying hoses they cannot afford. Allow for tuition credits and deductions, schools will raise the price of tuition to cover the alleged write-off. Why do you think that President Obama wants to hire so many new teachers? Because there are education majors out there washing dishes because the government told the to put themselves in hock with college loans with the dangling carrot of a tax credit or tax deduction. Mr. Romney mentioned to ask parents for help. For some of these credits, as a student you are not making enough money to file the long form to take advantage. We need to bring responsibility back to the field of higher education. And by the way, how come colleges and trade schools keep making building improvements, just like they do at hospitals? Hmmm.!