DarkHelmet

45k/year is actually only 21.63/hour with 2080 hours.

I can't say for the United States, since I went to school in Canada. However, my tuition was tax deductible as was the interest paid on my government student loan. I used my student loans to pay for my living expenses in addition to tuition. Living expenses (mostly) aren't tax delectable. Why should they be if you took a loan out for them in the past? Student loans suck a rolling over tax credit for tuition seemed fair to me. I got several thousand back over a couple years.