Education Not Agitation Act of 2024

This bill amends the tax code to deny the American Opportunity Credit and Lifetime Learning Credit to students convicted of specific offenses committed during campus protests at higher education institutions. It directly affects students who, before the end of their academic period, were convicted of unlawful assembly, rioting, trespassing, vandalism, or battery against law enforcement officers on campus. The policy change prevents these students from claiming these tax credits for the affected academic period. The provision applies to academic periods beginning after the bill's enactment date.