Thank you for your response. So the answer is that even though she got her bachelors in an entirely different degree 15 years ago, with no tax deductions or credits back then, this will preclude her from taking the American Opportunity Tax Credit for this new 4 year bachelors degree? Before I explain this to the client, I just want to confirm that the intent of the law/regulation is to preclude individuals who have never taken deductions or a tax credit for expenses from their first degree from utilizing the American Opportunity Credit for a second and different bachelors degree.  Thank you for your assistance.