At the basic education and secondary education stage with the biggest gap, the educational expenses bearing rate of the Chinese family is several dozen times higher than that of foreign countries.

差距最大的表现在基础教育和中等教育阶段，中国家庭的教育费用负担率比国外高出数十倍。

youdao

There is already a laundry list of exceptions including higher education expenses, health insurance premiums for the unemployed, and first-time home purchases.

FORBES: IRA Penalty Relief For Great Recession Hardship Withdrawals Proposed

Others understand that the Internal Revenue Code allows for penalty free distributions for serious financial hardship, for higher education expenses, or for buying a first home.

FORBES: How To Take Money From Your IRA Early--Without A Penalty

Of the roughly two dozen write-offs available to those who take the standard deduction, Obama targets just eight, including health insurance for the self-employed, medical savings accounts, health savings accounts, and some higher education expenses.

FORBES: Obama's Cap On Tax Deductions: Not What It Seems