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Distribution by the level of adjusted gross income (AGI) in 2018 of the number of tax units with post-secondary students, the number of Pell Grant recipients, and the number claiming the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC). Baseline is the law in place for 2018 as of 11/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
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