Freedom of Education Act

Summary

Freedom of Education Act - Amends the Internal Revenue Code to allow an income tax credit equal to 100 percent of the tuition paid by the taxpayer for the calendar year to one or more institutions of higher education, postsecondary vocational schools, secondary schools, or elementary schools for the education of an individual. Requires payments to be: (1) made during the calendar year or one month before or one month after such year; and (2) made for education furnished during such calendar year. Requires that the amount paid must be for the education of an individual who is a full-time student. Provides that amounts received as nontaxable scholarships or educational assistance shall offset the amount of tuition paid by the taxpayer dollar for dollar. Prohibits the examination of books of account, or the activities, of any school which is operated, supervised, or controlled by or in connection with a church or convention or association of churches. Provides that any institution which enrolls a student for whom a tax credit is claimed shall not be considered to be a recipient of Federal financial assistance because of the enrollment of such student.

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1 official file

• Introduced in House

  summary · EN · 25 April 1984

  Open at official source

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