There are different ways to provide assistance, but of course the biggest barrier to all students, full- or part-time, is the up-front cost. The point Shelley was making was that providing back-end tax credits doesn't really provide access to a program, because you have to come up with the money up front. The idea is that simply taking that money and putting it up front—i.e., reducing the cost of the program—is, if the goal is to ensure that everybody has universal access, the best way to deliver.
