A bill to amend the Internal Revenue Code of 1954 to provide individuals a credit against income tax for amounts paid for tuition at certain elementary, secondary, and vocational schools.

Amends the Internal Revenue Code to allow individuals an income tax credit for half of the first $6000 in tuition paid for each of their dependents at an elementary, secondary or vocational school. Reduces the maximum credit according to a progressive scale for middle and high income individuals.