Taking that to the next step, any payment towards college tuition should be made tax deductible, regardless of whether the payment was made in the form of a loa

Taking that to the next step, any payment towards college tuition should be made tax deductible, regardless of whether the payment was made in the form of a loan or if it was paid directly. Otherwise you're incentivising people to take out student loans for their entire tuition amount and then pay them back afterwards, even if they had enough money to pay at least part of the costs while they were in college