The student loan interest deduction is capped and means-tested, unlike the mortgage deduction.

Evidence

Congress agreed to change the tax code, but with a catch: As it still stands today, the maximum interest deduction is 2,500, and you cannot take any deduction if your income is above 85,000 for an individual, or 170,000 for a married couple. Jennifer Long did not get the Seaborn treatment. Even if she'd met the income requirements, a tax break that capped the interest deduction at 2,500 was not going to do much good for someone like her with an annual interest payment of $7,500. — Dorothy A. Brown, The Whiteness of Wealth, 325

Categorization

• ADDENDUM: Directly supports the ‘four race-neutral tax provisions’ project — this is provision one, the student loan interest deduction cap.
• XREF: connects to: Mortgage interest is deductible to $750,000 yet student loan interest is capped — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 339; A mortgage-interest deduction favors wealthy rather than poor renters — Dorothy A. Brown, Getting to Reparations: How Building a…, 1286
• yield-rescued: below the book’s yield-target cutoff, included anyway for connecting to: Mortgage interest is deductible to $750,000 yet student loan interest is capped — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 339; A mortgage-interest deduction favors wealthy rather than poor renters — Dorothy A. Brown, Getting to Reparations: How Building a…, 1286

Broader Connections

• Mortgage interest is deductible to $750,000 yet student loan interest is capped #corroborates (0.95) — Dorothy A. Brown, The Whiteness of Wealth, 339