RE: Question 3: Student Fees-What's in the Plan?

When the federal tuition tax credits were adopted in 1997 (called the HOPE program and the Lifelong Learning program), the Legislative Analyst used the initial tax credit levels in both programs compared to resident fees in the CSU and the CCC (both of which fall below the maximum of $2000 annual credit) to estimate the amount of "unused" tax credits for which Californians would have been eligible then.  It was in the several hundred million dollar range, as I recall, especially since the CCC fee of $330 falls so far below the federal maximum, and the tax credits are only calculated on tuition/fees, not the other costs of attendance. 

Perhaps there is a more recent evaluation, especially since the tax credits and exemptions have become even more expanded for, essentially, middle income people.