Tuition Tax Relief Act of 1983

Summary

Tuition Tax Relief Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit for 50 percent of the tuition and fees paid for the elementary or secondary education of the taxpayer's children. Restricts such credit to taxpayers who are: (1) unmarried individuals or married couples filing a joint return whose income does not exceed $40,000; or (2) married individuals filing separate returns whose income does not exceed $20,000. Sets forth maximum dollar amounts allowable as a credit. Forbids any construction of this Act as granting the Government additional authority to examine the books or activities of any church school. Requires that any amount received by the taxpayer as a tuition tax credit be disregarded for purposes of determining the eligibility of the taxpayer for Federal, State, or local educational assistance. Specifies that the granting of a tax credit to a student due to his enrollment in any educational institution shall not be considered Federal assistance to such institution.

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1 official file

• Introduced in House

  summary · EN · 9 May 1983

  Open at official source

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