A bill to amend the Internal Revenue Code of 1954 to allow a credit against the individual income tax for tuition for the elementary or secondary education of dependents.

Allows an income tax credit under the Internal Revenue Code for tuition paid by a taxpayer during the taxable year to any private nonprofit elementary or secondary school for the education as a full-time student of any dependent with respect to whom the taxpayer is allowed an income tax exemption under the Internal Revenue Code.

Limits the tax credit to 50 percent of the tuition paid by the taxpayer or $200, whichever is less.

Provides that any payment which is taken into account in determining the tax credit shall not be treated as an amount paid by the taxpayer for purposes of determining entitlement to a tax deduction.

Allows any U.S. taxpayer to commence a proceeding in the U.S. District Court for the District of Columbia, within the three month period beginning on the date of enactment of this Act, to determine whether the provisions of this Act are valid legislation under the U.S. Constitution. (Amends 26 U.S.C. 42)