The current tax code is unfair, and should be changed to allow everyone, regardless of income, to deduct student interest.
One takes a student loan to pay for college in hopes to make a good income. One should not be punished for making more than $160,000 adjusted gross income (AGI), as is the case with student interest. Currently, if one earns more income than that, the federal government does not allow for the deduction of student interest.