I think this is a more interesting question than it appears on the surface. While there is no time frame for the conviction (that is, if the conviction is very old, it’s still disqualifies you), the regulation apparently says that you are disqualified if you are convicted for distributing controlled substances. It does not say attempted distribution.
the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance.
Although I don’t know how you can be convicted of attempted distribution without possession, since you can’t distribute something you don’t possess.
I suppose you could ask an attorney whether the statute under which you were convicted is technically disqualifying according to the tax laws.
”The American Opportunity Tax Credit under subsection (a)(1) shall not be allowed for qualified tuition and related expenses for the enrollment or attendance of a student for any academic period if such student has been convicted of a Federal or State felony offense consisting of the possession or distribution of a controlled substance”
