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At 4:40 am Saturday morning, a lame duck Republican Congress passed its final piece of legislation — a series of mainly middle class tax law extensions that will increase the deficit by $38 billion over the next five years, according to the Congressional Budget Office. The higher ed centerpiece of the under radar bill is an extension of $2,000 to $4,000 in tuition tax deductibility, depending on income.

Almost a year ago, the same Republican Congress passed a reconciliation budget bill to decrease the deficit by almost the same $38 billion over five years, also according to the Congressional Budget Office. (To be precise, it was estimated at $39.7 billion.) The higher ed revenue centerpiece of that very public deficit reduction bill was an increase in college loan interest rates for parents who borrow for undergraduate students and a channeling of excess student loan borrower interest payments through lenders onward to the U.S. Treasury.

Heres a brief summary of the tax provisions in Saturday mornings bill:

* Extended tax deductions for:

– Higher ed expenses: Individuals who earn less than $65,000, or couples that earn less than $130,000, can deduct up to $4,000; Individuals who earn between $65,000 and $80,000, or couples that earn between $130,000 and $160,000, can deduct up to $2,000

– Classroom supplies for teachers

– State and local sales taxes (for individuals from states without a state income tax)

* Extended tax credits for:

      - Corporate grants or contributions that support university research

– Hiring welfare recipients

– Alternative energy producers and purchases of solar energy equipment

* Expanded federal funding for health benefits of retired coal miners at a cost of $5 billion over 10 years

Further details can be found .

Heres a summary of the provisions in the Deficit Reduction Act passed almost one year ago:

* Approximately $12.7 billion shifted out of the federal student loan program and to the U.S. Treasury

* $5 billion cut in projected Medicaid spending, and $6 billion cut in projected Medicare spending

* Increased work requirements for welfare recipients

• Eliminated the federal match for child support spending

Further details can be found .

Saturday mornings bill passed with little public attention and . In contrast, the Deficit Reduction Act, particularly that bills by higher ed activists and Democrats.

The Lord may giveth, and the Lord may taketh. But in politics, its a lot easier to giveth than taketh.