A bill to amend the Internal Revenue Code of 1954 to allow a credit against the individual income tax for tuition paid for the elementary or secondary education of dependents.

Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for the private, nonprofit elementary or secondary school tuition of the taxpayer or his dependents. Limits the amount of such credit to 50 percent of the tuition paid (up to $400 per student) or $200, whichever is less. Reduces the amount of such credit by $1 for each full $20 by which the adjusted gross income of the taxpayer exceeds $18,000.

Defines "tuition" as any amount required for full time enrollment at a private nonprofit elementary or secondary school, but excludes meals, lodging, transportation, supplies, equipment, clothing, or other personal expenses.

Forbids any construction of this Act as granting the Government additional authority to examine the books or activities of any church school except to the extent necessary to determine whether such school is a private, nonprofit elementary or secondary school.

Grants standing in the United States District Court for the District of Columbia to any taxpayer to petition for injunctive or declaratory relief with respect to the constitutionality of any provision of this Act. Requires the expedited consideration of any such case.