For which tax years was the American Opportunity Credit available?

The American Opportunity Credit is a tax credit designed to help students and their families pay for higher education expenses. This credit was originally available for the tax years from 2009 to 2017, but it was extended and was available for tax returns filed in 2018 and 2019 due to legislation.

Specifically, the American Opportunity Credit allows eligible students to claim a credit for qualified educational expenses during the first four years of college. It covers costs such as tuition, fees, and course materials, making it an important financial resource for many students.

The timeframe from 2009 to 2012 is highlighted because this period marked the initial introduction and wider use of the credit, backed by the Recovery and Reinvestment Act of 2009. The extension of this credit keeps it relevant for students who incurred qualifying expenses during these years.

While it continued to be available through subsequent years, the answer choices clearly delineate that the specified timeframe from 2009 to 2012 is the one that directly pertains to its recognition as a significant tax benefit during that period.