No, the Lifetime Learning Credit is NOT the same as Hope Credit.
The Hope credit, is available to taxpayers who have incurred expenses related to the first two years of post-secondary education. The American Opportunity Tax Credit later modifies the Hope Credit to allow for four tax years per eligible student (including any year(s) Hope scholarship credit was claimed)
The Lifetime Learning Credit is benefit allowed to help pay for undergraduate, graduate and professional degree courses--including courses to acquire or improve job skills.
