Higher Education Funding Act

Summary

Title I; Credit for Tuition Paid for the Elementary or Secondary Education of Dependents - Allows individuals a limited income tax credit for certain elementary and secondary education expenses. Provides all taxpayers with standing to challenge the constitutionality of this tax credit within three months of enactment. Vests exclusive jurisdiction to hear such challenges in the District Court for the District of Columbia. Title II: Credit for Expenses Paid for the Higher Education of Individuals - Allows individuals a limited income tax credit for certain higher education expenses. Title III: Deduction for Contributions to qualified Higher Education Funds - Higher Education Funding Act - Allows individuals a limited income tax deduction for contributions to certain higher education savings plans.

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1 official file

• Introduced in House

  summary · EN · 26 April 1977

  Open at official source

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