AOTC

English Noun - s en US taxation en w:American Opportunity Tax Credit. en The One, Big, Beautiful Bill https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf 2025-05 43 w:United States House Committee on Ways & Means This provision adds requirements for the student and taxpayer (if filing on behalf of the student) to include their SSN on their tax return in order to receive either the AOTC or LLC under IRC section 25A. https://web.archive.org/web/20260921194135/https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf 21 September 2026