Elementary and Secondary Tuition Tax Credit Act of 1979

Elementary and Secondary 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, his spouse, or any of his dependents. Allows a maximum $100 credit in 1979 and a maximum $150 credit in 1980 and 1981, after which the credit expires.

Treats tuition payments as paid for calendar year 1979 only if such payments are made on or after August 1, 1979, and before February 1, 1980, for education furnished on or after August 1, 1979, and before January 1, 1980. Treats tuition payments as paid for calendar years 1980 and 1981 only 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 "tuition" any amounts paid for books, supplies, meals, lodging, transportation, and education below the first-grade level or above the twelfth-grade level.

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 elementary or secondary school.

Provides for the immediate certification of any judicial action brought in a United States district court concerning the constitutionality of this Act to the appropriate circuit court of appeals. Authorizes direct appeal to the Supreme Court of any decision by a circuit court. Requires the expedited consideration of such a case at both judicial levels.

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.