The Tuition Assistance Program (TAP) is New York’s primary aid program, accounting for 80 percent of state awards to students attending public, private nonprofit, and for-profit higher education institutions in the state. TAP is available to state residents attending two-year or four-year degree granting programs, as well as students attending approved non-degree credential programs full time or part time. TAP is a critical program, enabling students who are low-income to afford college. Awards should be equitably determined based on the student’s financial needs.