id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-341	Waldner, Caroline	In Defense of College Savings Plans: Using 529 Plans to Increase the Impact of Direct Federal Grants for Higher Education to Low- and Moderate-Income Students	2022	44	.pdf	application/pdf	17294	745	58	See id. Progressive as used here indicates that these types of aid are given more heavily to students of lower income and less to students of relatively moderate income, and generally not at all to students of high-income households. The primary federal tax benefit stems from the exclusion from federal income tax of withdrawals from a qualified account used for qualified higher education expenses.	cache/ftr-341.pdf	txt/ftr-341.txt