The Taxpayer Relief Act of 1997 (Public Law 105-34, 111 Stat. 788, TRA '97) added section 25A to the Internal Revenue Code to provide the Hope Scholarship Tax Credit and the Lifetime Learning Tax Credit (education credits).
In general, the Hope Scholarship Tax Credit and the Lifetime Learning Tax Credit allow taxpayers to claim a nonrefundable credit against their federal income taxes for certain post-secondary educational expenses.
On November 17, 1997, the IRS published Notice 97-60 (1997-46 I.R.B 8) to provide general guidance on the higher education tax incentives enacted by TRA '97, including the Hope Scholarship Tax Credit and the Lifetime Learning Tax Credit. TRA '97 also added section 6050S to the Code, which requires eligible educational institutions to file information returns to assist the taxpayer and the IRS in determining the education credit that taxpayers may claim under section 25A.
Bursar's Office
One Washington Square
San José, CA 95192-0138
Located in the
Student Services Center
Bursar, Student Accounts & Collections:
408-924-1601
Fax: 408-924-1654
Hours:
Mon-Thurs 8:15am - 4:45pm
Fri 9am - 4:30pm
Tower Card & Cashiering Services:
408-924-1601
Fax: 408-924-6902
Hours:
Mon-Thurs 8:15am - 4:15pm
Fri 9am - 4:30pm
Window 1: Mon-Fri 9am-12pm & 1pm-4pm
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