02/05/2014
https://www.congress.gov...
"It's a whole lot harder to use the code to your advantage if you're a middle-class individual..."
"The phase-out of benefits for high-income taxpayers should be made uniform across all similar incentives"
"There is a need to coordinate the various education incentives in order to simplify these provisions"
"Suffice it to say, there is kind of a bundle of these tax provisions that eliminate a substantial amount of investment risk, and the people who can take advantage of it pay half the tax rate."