Tuition Tax Credit Act

Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a temporary income tax credit for a portion of the tuition paid for the education of the taxpayer and his dependents and spouse. Increases the credit over three years to one-half of the first $200 paid for each elementary or secondary student and one-half of the first $500 paid for each post-secondary student. Terminates this credit after 1980.

Forbids any construction of this Act as granting additional authority to examine the books or activities of church schools except to the extent necessary to determine if they are elementary, post-secondary or secondary educational institutions.

Provides for the immediate certification of any judicial action brought in a United States district court concerning the constitutionality of this Act to the appropriate circuit court of appeals. Authorizes direct appeal to the Supreme Court of any decision by a circuit court. Directs the expedited consideration of such a case at both judicial levels.