Freedom of Education Act of 1979

Summary

Freedom of Education Act of 1979 - Amends the Internal Revenue Code to allow a taxpayer a 100 percent income tax credit for tuition paid for his elementary, secondary, vocational, or higher education, or that of his spouse or dependents. Requires full-time attendance at an educational institution. Defines "tuition" as fees required for the enrollment or attendance of a student at an educational institution, including fees for courses, books, supplies, or equipment for courses of instruction. Requires a dollar for dollar reduction of tuition amounts eligible for the credit by any amount the taxpayer or his dependents receive as a scholarship or an educational assistance allowance due to status as a veteran. Forbids any construction of this Act as granting the Government authority to examine the books or activities of church-controlled schools. Specifies that the allowance of a tax credit for payment of tuition to such schools shall not be considered as Federal assistance to such schools. Denies jurisdiction to any court to review the constitutionality of tuition tax credits granted by this Act.

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1 official file

• Introduced in House

  summary · EN · 20 September 1979

  Open at official source

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