Tuition Tax Relief Act

Summary

Tuition Tax Credit Act - Amends the Internal Revenue Code to allow individuals an income tax credit for 25 percent of the tuition paid for the postsecondary, nongraduate education of the taxpayer, his spouse and his dependents. Allows up to $100 to be credited per student for 1978, $150 for 1979 and $250 for 1980, after which the credit expires. Forbids any construction of this Act as granting the government additional authority to examine the books or activities of any church school except to the extent necessary to determine whether it is a postsecondary educational institution. Provides that educational institutions enrolling students for whom this credit is claimed shall not thereby be considered recipients of Federal assistance. Provides for the immediate certification of any judicial action brought in a United States district court concerning the constitutionality of this Act to the appropriate circuit court of appeals. Authorizes direct appeal to the Supreme Court of any decision by a circuit court. Directs the expedited consideration of such a case at both judicial levels. Disallows any consideration of this credit when determining an individual's eligibility for Federally funded government educational assistance benefits.

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Documents

2 official files

• Conference report filed in House

  summary · EN · 13 October 1978

  Open at official source

• Introduced in House

  summary · EN · 12 April 1978

  Open at official source

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