10/28/2009
https://www.congress.gov...
"The phase-out of benefits for high-income taxpayers should be made uniform across all similar incentives"
"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."
"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."