A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for tuition expenses for the higher education of themselves, their spouses, or their dependents.

Amends the Internal Revenue Code to allow a taxpayer an income tax deduction for tuition paid for the higher education of the taxpayer or the taxpayer's spouse or dependents. Limits the amount of such deduction to the amount by which the tuition paid exceeds three percent of the taxpayer's adjusted gross income for the taxable year.