The chairman of the House Ways and Means Committee, Rep. Dave Camp (R-MI), has introduced a comprehensive tax reform plan designed to simplify the Internal Revenue Code and, by doing so, lower rates. Although tax reform stands no chance of being enacted this year, it is an important marker for future deliberations. Given this, AACC is pleased that the legislation incorporates the provisions of H.R. 3393, which modifies current higher education tax provisions in a way that benefits community college students. Sponsorship of this legislation was the primary basis on which Reps. Diane Black (R-TN) and Danny Davis (D-IL) received the National Education Service Award at the recent National Legislative Summit. The inclusion of H.R. 3393 in Rep. Camp’s plan is particularly significant given that the other higher education sectors do not support H.R. 3393. However, the Camp framework makes other changes to the tax code that would be problematic for community colleges, including new treatment of charitable contributions.