Education leaders representing the state’s public universities and colleges are calling on members of Idaho’s congressional delegation to reconsider some of the changes Republicans are proposing for the U.S. tax code.

In a letter sent last week to Sens. Mike Crapo and Jim Risch and Reps. Raul Labrador and Mike Simpson, eight state higher education institution presidents said they oppose provisions of the federal tax reform now being hammered out in Washington, D.C.

Rick MacLennan, president of North Idaho College, signed the letter.

“The challenges of access and affordability facing students who want to pursue college and career opportunities beyond high school are daunting enough. With the widening labor gap and workforce demands, we need everybody in the game. Any legislation that adds additional hurdles deserves careful consideration,” MacLennan told The Press on Tuesday. “We need to do everything we can to encourage and empower Idahoans.”

The higher education leaders wrote that sections of the tax rewrite will have “damaging consequences for Idaho public colleges and universities and the students they serve.”

Crapo, Risch, Labrador and Simpson supported separate bills passed in the Senate and House and now being blended into a tax package GOP lawmakers are on track to deliver to President Donald Trump before Christmas. It is the first major rewrite of the U.S. tax system in more than 30 years.

The provisions opposed by the Idaho higher education leaders include:

- Elimination of the Hope Scholarship and Lifetime Learning Tax Credits, and the student loan interest tax deduction. The college presidents’ letter said these programs are critical to making higher education more accessible and affordable in the state.

- Taxing of tuition waivers for employees and students.

“Treating a waived expense as income for tax purposes is a counterintuitive and punitive policy which would have a dramatic chilling effect on employees who seek to take classes as professional development and graduate students who perform teaching and research,” the letter said.

- Limitations on higher education bonding options, including advanced refinancing and private activity bonds.

“The Advanced Refundable Bond is a financing vehicle that provides favorable interest rates, reducing the overall cost of much needed infrastructure projects that directly benefit our students and faculty. State investment in higher education facility maintenance and construction has not come anywhere close to keeping pace with growth and demand on our campuses, so private-activity bonds can be used as an alternate form of financing construction for campus capital projects,” said the letter.

- Increasing Standard Deduction. The presidents’ letter said, “The increase would undoubtedly reduce the number of people who itemize charitable deductions and reduce charitable giving to not-for-profit entities such as public colleges and universities.”

- Unrelated Business Income Tax.

“Requiring computation of UBIT separately would treat various activities across an institution as unique silos and disallow losses from one activity or program to offset gains in another for tax purposes,” according to the presidents.

The letter urged the senators and congressmen to consider the broad range effects the tax reform legislation will have.

“We urge you to continue to protect current provisions of the tax code which enable Idahoans to better themselves through education,” they wrote.

The letter was signed by Rick Aman, College of Eastern Idaho; J. Anthony Fernandez, Lewis-Clark State College; Jeff Fox, College of Southern Idaho; Bert Glandon, College of Western Idaho; Bob Kustra, Boise State; Rick MacLennan, North Idaho College; Chuck Staben, University of Idaho; Arthur Vailas, Idaho State University; and Matt Freeman, Idaho State Board of Education.