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TUITION TAX RELIEF BILLS

HEARINGS

BEFORE THE

SUBCOMMITTEE ON TAXATION AND
DEBT MANAGEMENT GENERALLY.

OF THE

2COMMITTEE ON FINANCE
UNITED STATES SENATE. Congre:
NINETY-FIFTH CONGRESS
SECOND SESSION

ON
S. 96, S. 311, S. 834, S. 954, S. 1570, S. 1781, S. 2142

VARIOUS TUITION TAX RELIEF BILLS

JANUARY 18, 19, AND 20, 1978

PART 2 OF 2 PARTS
ORAL AND WRITTEN TESTIMONY

JANUARY 20, 1978

Printed for the use of the Committee on Finance

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 1978

22-795 O

For sale by the Superintendent of Documents, U.S. Government Printing Office

Washington, D.C. 20402

COMMITTEE ON FINANCE

RUSSELL B. LONG, Louisiana, Chairman HERMAN E. TALMADGE, Georgia

CARL T. CURTIS, Nebraska ABRAHAM RIBICOFF, Connecticut

CLIFFORD P. HANSEN, Wyoming HARRY F. BYRD, JR., Virginia

ROBERT DOLE, Kansas GAYLORD NELSON, Wisconsin

BOB PACKWOOD, Oregon MIKE GRAVEL, Alaska

WILLIAM V. ROTH, JR., Delaware LLOYD BENTSEN, Texas

PAUL LAXALT, Nevada
WILLIAM D. HATHAWAY, Maine

JOHN C. DANFORTH, Missouri
FLOYD K. HASKELL, Colorado
SPARK M. MATSUNAGA, Hawaii
DANIEL PATRICK MOYNIHAN, New York

MICHAEL STERN, Staf Director
GEORGE W. PRITTS, Jr., Minority Counsel

SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT GENERALLY

HARRY F. BYRD, JR., Virginia, Chairman HERMAN E. TALMADGE, Georgia

BOB PACKWOOD, Oregon MIKE GRAVEL, Alaska

CLIFFORD P. HANSEN, Wyoming FLOYD K. HASKELL, Colorado

WILLIAM V. ROTH, JR., Delaware

(II)

CONTENTS

Page

211

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PUBLIC WITNESSES
Abrams, Marie, National Council of Jewish Women --
Agudath Israel of America, Rabbi Morris Sherer, president.-------
American Association of Community and Junior Colleges, John E. Tirrell,

vice president for governmental affairs, accompanied by Dr. Bette Ham-
ilton, associate, and Michael Edwards, director of Federal relations, Asso-

ciation of Community Trustees -----

American Association of State Colleges and Universities, Arend Lubbers,

president, Grand Valley State Colleges ----

American Council on Education, Dr. Jack W. Peltason, president----
American Federation of Teachers, AFL-CIO, Gregory Humphrey, codirec-

tor of legislation --

Americans United for Separation of Church and State, Andrew Leigh Gunn,

executive director-----------

Associated Students of Michigan State University, Kent L. Barry, presi-

dent, accompanied by Corey Binger, and Michael McCandless, members

of the president's staff -----

Association for Public Justice, Dr. Rockne McCarthy, vice president.--

Baisinger, Grace, president, National Parent Teachers Association -

Baker, Dr. John, Baptist Joint Committee on Public Affairs --

Baptist Joint Committee on Public Affairs, Dr. John Baker.--

Barry, Kent L., president, Associated Students of Michigan State Univer-

sity, accompanied by Corey Binger and Michael McCandless, members

of the president's staff.------

Berns, Dr. Walter, professor of political science, University of Toronto ---

Calder, Frederick C., headmaster, Germantown Friends School.------

Church and State, Edd Doerr, editor..

Citizens for Educational Freedom, Msgr. Edward F. Spiers, executiv

director --

Clarion Herald, Emile Comar, executive director -

Cleveland Gaines, College Republican National Committee...

Coalition of Independent College and University Students, Lawrence S.

Zaglaniczny, national director.------

College Republican National Committee, Gaines Cleveland..

Comar, Emile, executive director, Clarion Herald --

Commission on Independent Colleges and Universities of New York, Melvin

Eggers --

Congress of Racial Equality, Victor Solomon, director of educational

affairs -----

Council for American Private Education, Robert L. Lambron, executive

director -----

Doerr, Edd, editor, Church and state----
Delaney, Hon. James J., a Representative from the State of New York.---

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