A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by a taxpayer for tuition to provide an education for himself or for his dependents.

Allows a deduction under the Internal Revenue Code of up to $1000 for amounts paid by a taxpayer for tuition to provide an education for himself or for his dependents at a vocational school, an institution of higher education, a secondary school, or an elementary school.