Claim: The American Opportunity Tax Credit doesn't help students.
Evidence: Originally proposed by President Barack Obama to help students and families pay for post-secondary education, the proposal called for a $4000 credit in exchange for 100 hours of community service. Any full-time college or university student is eligible. 
The stated goal of the credit was to, "cover two-thirds the cost of tuition at the average public college or university and make community college tuition completely free for most students." Any full-time college or university student is eligible.