Only 33 percent have a favorable opinion of Republicans, while 53 percent like the Democrats -- a big difference.

CNN: Analysis: Independents split over McCain, Obama

For example, students with a partial meal plan might be able to argue that the money they spend on off-campus food equal to the difference in cost between the partial and full meal plan should get the favorable tax treatment, says Joe Hurley, founder of Savingforcollege.com, which tracks 529 plans.

WSJ: What Counts as a Qualified 529-Plan Expense?