http://www.irs.gov/pub/irs-pdf/p970.pdf
once again, living in a HIGH COST area (and, as a result, having a higher income) once again bites me in the ass

- taxes should be adjusted based on COLA
- restrictions on deductions should be adjusted based on COLA

frankly, i don't see why ANYONE, regardless of income, shouldn't be eligible to receive the life-long learning credit -- more educated citizens = higher productivity = more GD(N)P