H.R. 366 (97th): Elementary and Secondary Tuition Tax Credit Act of 1981

Jan 05, 1981 (97th Congress, 1981–1982)
Died (Referred to Committee)
Raymond Lederer
Representative for Pennsylvania's 3rd congressional district
Related Bills
H.R. 9 (96th) was a previous version of this bill.

Referred to Committee
Last Action: Jan 15, 1979


This bill was introduced on January 5, 1981, in a previous session of Congress, but was not enacted.

Introduced Jan 05, 1981
Referred to Committee Jan 05, 1981
Full Title

A bill to amend the Internal Revenue Code of 1954 to provide a Federal income tax credit for tuition for elementary and secondary education.


No summaries available.


House Ways and Means

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Primary Source

THOMAS.gov (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Elementary and Secondary Tuition Tax Credit Act of 1981 - Amends the Internal Revenue Code to allow a taxpayer an income tax credit for tuition paid to a privately operated elementary or secondary school for the education of the taxpayer or the taxpayer's spouse or dependents.
Limits the amount of the credit to 25 percent of the tuition paid.
Allows a maximum $100 credit in 1981 and a maximum $150 credit in 1982 and 1983, after which the credit expires.
Requires the individual for whom the tuition tax credit is allowed by this Act to be a full-time or half-time student during any four months of the calendar year.
Excludes from the definition of "tuition" any amounts paid for books, supplies, meals, lodging, transportation, and education below the first-grade level or above the twelfth-grade level.
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 elementary or secondary school.
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 such decision by a circuit court.
Requires the expedited consideration of such a case at both judicial levels.
Requires that any amount received by the taxpayer as a tuition tax credit be disregarded for purposes of determining the eligibility of the taxpayer for Federal, State, or local educational assistance.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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