The American Opportunity Tax Credit (AOTC), enacted as part of the American Recovery and Reinvestment Act, was signed by the President in February 2009. The same law mandated that a study be undertaken by the Secretary of the Treasury and the Secretary of Education, to examine 1) how to coordinate the AOTC with the Federal Pell Grant Program to maximize their effectiveness; 2) how to expedite delivery of the AOTC; and 3) whether it was feasible to require community service as a condition of eligibility for receiving the credit. This Treasury report on the findings of the study by the Department of Treasury and the Department of Education answers that mandate.