| TAX RELIEF ACT 97 - LIFETIME LEARNING CREDITS Several new tax benefits are available to help families meet the cost of post-secondary education. These tax benefits are intended to help students and their parents as well as all working Americans to fulfill a variety of educational objectives. Taxpayers can claim one or, in some cases, two new tax credits for expenses they pay for post-secondary education for themselves and their dependent children. These tax credits can directly reduce the amount of federal income tax for returns filed in 2001 or later. For more information on these credits, visit the Bursar's website at www.finance.ohiou.edu/bursar. | 
