He also wrote the legislation for the American Opportunity Tax Credit (AOTC). The tax credit assists any full-time college or university student or their families that claim the credit. Since 2011, it has assisted 4.5million students and their families. AOTC provides up to $2500 tax credit for families to assist them with the cost of college. The credit is unique in that families under a set income without a tax liability are eligible for a tax rebate. President Obama has called for making the tax credit permanent.