. through the widespread availability of affordable public education. Over the past several decades, the extent of this support has changed in a fundamental way. States and local governments have. to return after the expiration of the AOTC. In the 2011 tax year, approximately 9 million tax returns claimed the AOTC, with an average claim of $1,900. The total amount claimed was $18.2. Treasury, Office of Tax Analysis. 57 U.S. Department of Treasury, Office of Tax Analysis. 14 wages, such as experience. By 2004, this gap had risen to 90 percent and does not appear to have...