# Education Tax Credit
> **IRS** · Final regulations. · Published 2002-12-26 · Effective 2002-12-26 · 67 FR 78687
## Document
- **Document number:** 02-32453
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 78687
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-12-26
- **Effective date:** 2002-12-26
- **Treasury docket:** TD 9034
## Abstract

This document contains final regulations relating to the Hope Scholarship Credit and the Lifetime Learning Credit under section 25A of the Internal Revenue Code. The final regulations reflect changes made to the law by the Taxpayer Relief Act of 1997. These regulations provide guidance to individuals who may claim the Hope Scholarship Credit or the Lifetime Learning Credit for the payment of certain postsecondary educational expenses.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/12/26/02-32453/education-tax-credit)
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