To clarify the authority of the Commissioner of Patents and Trademarks to conduct educational assistance programs at the Patent and Trademark Office in the Department of Commerce, and to exclude the benefits under these programs from the gross income of employees of the Patent and Trademark Office, and for other purposes.

Amends Federal patent law to authorize the Commissioner of Patents and Trademarks to establish educational programs for Patent and Trademark Office employees which include payment for courses at universities, colleges, and law schools.

Amends the Internal Revenue Code to exclude from gross income any benefits received under the Patent Office educational programs.