A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for tuition expenses for the higher education of themselves, their spouses, or their dependents.

Amends the Internal Revenue Code to allow individuals a deduction for tuition expenses paid during the taxable year to any institution of higher learning for the education of the taxpayer, his spouse, or any dependent to the extent the expenses exceed three percent of the adjusted gross income of the taxpayer for the taxable year.