The Hope Credit is a tax credit available to help students, or their parents and spouses, pay for tuition and related expenses for the first two years of postsecondary education. The credit amounts to 100% of the first $1,200 spent on qualified tuition and related expenses and 50% of the qualifying expenses between $1,200 and $2,400 spent. Thus the maximum credit available is $1,800 per student. Note, however, that for the 2009-2012 tax years the Hope Credit is replaced by the American Opportunity Credit, which increases the scope of the credit.