Increasing college costs and the burden of student debt are preventing too many young people from getting the skills they need to fill 21st Century jobs, which is why reforming and expanding higher education tax provisions should be an essential feature of any tax reform proposal. As Congress weighs rewriting the tax code, lawmakers should do more to help students and families access higher education, graduate, and repay their loans. Some of the proposals currently on the table would make it harder for students to graduate and borrowers to repay their debt. Congress should start over on tax reform and consider these recommendations.