WASHINGTON — Before pursuing a doctoral degree in art history, Rachael Vause determined that a tuition waiver, a $22,500 stipend and the ability to deduct the interest on her previous graduate school loans would allow her to enroll in a four-year program at the University of Delaware.
Benjamin Franklin Kepley, 80, a retired Navy surgeon, decided he and his wife could sell their house in Florida and move into a continuing care retirement community because they could deduct a portion of the cost as a prepaid medical expense.
And Jim Flanagan, a senior vice president at St.