Even though Democrats have rushed to the aid of immigrants this year
amid federal policy changes, both of Sepulveda's ideas have proven to be controversial in New York in the past.
As policymakers begin work on a major overhaul to the
federal tax code, which could include eliminating or
changing the deduction, and
amid widespread concern about rising student debt levels, leaders should bear in mind that altering the provision would have implications for higher education and tax
policy across levels of government.