Tuition Tax Relief Act of 1979

Tuition Tax Relief Act of 1979 - Amends the Internal Revenue Code to allow a taxpayer an income tax credit or deduction for tuition paid to an elementary, secondary, vocational, or higher educational institution for the education of the taxpayer, his spouse, or dependents.

Lists the amount of the credit to 50 percent of the amount of tuition paid up to a maximum of $500. Limits the amount of the deduction to $1,000 for the taxable year.