{"version":"1.0","provider_name":"Business Office","provider_url":"https:\/\/www.smcm.edu\/businessoffice","author_name":"Web Admin","author_url":"https:\/\/www.smcm.edu\/businessoffice\/author\/givingtuesday\/","title":"Tax Payer Reduction Act of 1997 - Business Office","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"IFUp24oyX2\"><a href=\"https:\/\/www.smcm.edu\/businessoffice\/general-information\/tax-reduction\/\">Tax Payer Reduction Act of 1997<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.smcm.edu\/businessoffice\/general-information\/tax-reduction\/embed\/#?secret=IFUp24oyX2\" width=\"600\" height=\"338\" title=\"&#8220;Tax Payer Reduction Act of 1997&#8221; &#8212; Business Office\" data-secret=\"IFUp24oyX2\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.smcm.edu\/businessoffice\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"The Taxpayer Relief Act of 1997 (TRA &#8217;97) created several new tax credits for families with higher education tuition expenses. In addition, the TRA &#8217;97 permits early IRA withdrawals without penalty for certain education expenses. These programs took effect in 1998. Hope Scholarship Credit The HOPE Scholarship Credit is available to taxpayers with financially dependent Find out more &raquo;"}