Hooray, your kid got a full ride! How do they pay their income taxes?

This is not really “legislative history” about the AOTC, but it’s helpful.

http://fas.org/sgp/crs/misc/R42561.pdf

In it you can get another take on how the AOTC is supposed to interact with other educational benefits and get another interpretation of what counts as Qualified Educational Expenses.

Overall, I find the complexity of this topic an unnecessary burden on the very students and families who ought to benefit from the AOTC.