Alabama's Legislature is one roll call away from providing a tax break to Alabama families who save for their children's college expenses. Legislation is pending in the Alabama Senate that would provide a tax deduction for families making a contribution of up to $5,000 per year to either of Alabama's two state-sponsored college savings plan.

The Alabama Prepaid Affordable College Tuition Program (PACT) and the Alabama Higher Education 529 Fund are the two savings plans.

According to the final report from "A Test of Leadership; Charting the Future of U.S. Higher Education," from 1995 to 2005 average tuition and fees rose 51 percent at public four-year institutions and 30 percent at community colleges. Distressingly, the University of Alabama System trustees have recently approved double-digit tuition increases - 12 percent increase in the School of Medicine, 15 percent increase in the School of Dentistry and 10 percent in the School of Optometry.

Couple those increases with Alabama's being graded an "F" for higher education affordability by the National Center for Public Policy and Higher Education' s report Measuring Up 2006. There is no denying that the cost of a college education in Alabama has soared, making its affordability a real concern for many Alabama families.

The typical Alabama student who borrows to finance a bachelor's degree graduates with over $15,000 of debt.

A college education should not mean a mountain of debt. Costs will come down when colleges and universities are forced to be more accountable for the prices they charge - and the education they deliver.

We need tax relief for families that are saving for their children's college expenses. Just as importantly we need to hold colleges and universities accountable for their costs.