03/16/2009
https://www.congress.gov...
"There is a need to coordinate the various education incentives in order to simplify these provisions"
"Our tax system has become so incredibly complicated, so byzantine, that even someone who really knows their way around an accounting textbook has a hard time getting everything right."
"It would aid in simplification if modified adjusted gross income for similar provisions could be made uniform"
"People are falling out of the middle class, not moving upward."