A bill to amend the Internal Revenue Code of 1954 to treat a portion of tuition paid to certain educational institutions as a charitable contribution.

Allows an income tax deduction under the Internal Revenue Code in an amount equal to 90 percent of any amounts paid as tuition or fees during the taxable year to educational institutions, which are charitable organizations pursuant to the code, for the education of the taxpayer, his spouse, or dependents.

Limits such tax deduction to $2,500 per student. (Amends 26 U.S.C. 170)