The Other Side of the Ledger: Student Aid Through Tax Benefits explains the history of tax benefits such as tax credits, tax deductions, and qualified tuition programs used to pay for higher education related expenses. In an effort to make college more affordable, federal lawmakers have proposed several approaches to make tax benefits—primarily aimed at the middle class—a viable way to supplement the direct student aid programs traditionally targeted at low-income students. Although these efforts began over half a century ago, it was not until the late 1990s that tax benefits for college expenses were written into the tax code. This 14-minute film details important legislative milestones and describes the growth of these benefits. For more information about this film series and to view additional videos on the history of financial aid, please select here.