Tuition Tax Assistance Act of 1979

Summary

Tuition Tax Assistance Act of 1979 - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for 50 percent of the private, nonprofit elementary and secondary school tuition paid by the taxpayer, his spouse, or any of his dependents. Limits the dollar amount of such credit to $250. Treats tuition payments as paid for any calendar year only if such payments are made during the particular calendar year or within one month of the beginning or close of such calendar year for education furnished during that year. Defines "tuition" as amounts paid for the enrollment or attendance of a student at an elementary or secondary school, including required fees for courses. Excludes from such definition books, supplies, or equipment for courses of instruction, meals, lodging, transportation, or similar personal, living, or family expenses. Denies the credit to a taxpayer who is a dependent of another taxpayer. 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 such school is an eligible educational institution. 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. Requires the expedited consideration of such a case at both judicial levels. Requires the disregard of any amount received by the taxpayer as a tuition tax credit for purposes of determining the eligibility of the taxpayer for Federal or State educational assistance.

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1 official file

• Introduced in Senate

  summary · EN · 1 May 1979

  Open at official source

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