Elementary and Secondary Education Tuition Tax Credit Act of 1979

Elementary and Secondary Education Tuition Tax Credit Act of 1979 - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for 25 percent of the tuition paid for the elementary or secondary education of the taxpayer or any of his dependents. Allows a maximum $100 credit in 1979 and a maximum $200 credit in 1980, after which the credit expires.

Treats tuition payments as paid for calendar years 1979 and 1980 if such payments are made during the particular calendar year or within one month of the beginning or close of such calendar year for education furnished during that year.

Defines full-time and qualified half-time student. Excludes from the definition of "expenses of elementary and secondary education" any amounts paid for books, supplies, meals, lodging, transportation, and education below the first-grade level, or for attendance at a kindergarten or nursery.

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 an eligible educational institution.

Requires the disregard of any amount received by the taxpayer as a tuition tax credit for purposes of determining the eligibility of the taxpayer for Federal or State educational assistance.