Programs for Dieting or Stopping Smoking Tax Credit Act of 1979

Programs for Dieting or Stopping Smoking Tax Credit Act of 1979 - Amends the Internal Revenue Code to allow taxpayers a nonrefundable income tax credit equal to 50 percent of the cost of enrollment in programs for dieting or stopping smoking which are certified by the Secretary of the Treasury pursuant to regulations. Limits the amount of such credit to $150 for a taxable year.