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United States · Bill · S

S. 2142 (95th)

Tuition Tax Credit Act

referredUnited States· United States Congress· EN

Introduced

26 September 1977

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

2 September 2025

Summary

Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount equal to 50 percent of the sum of the amounts paid by him to educational institutions as tuition (though no more than $500 for any single individual) for the attendance of the taxpayer, the taxpayer's spouse, or any of his dependents with respect to whom he is entitled to a personal exemption.

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Documents

1 official file

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