Equal Educational Opportunity Act of 1983

Equal Educational Opportunity Act of 1983 - Amends the Education Consolidation and Improvement Act of 1981 (ECIA) to permit payments to local educational agencies (LEA) under Chapter 1 (Federal Assistance to Meet Special Educational Needs of Disadvantaged Children) of such Act to be used for educational voucher programs.

Permits parents of educationally deprived children to use such vouchers to pay for: (1) full-time enrollment at private schools or at public schools outside their school district; or (2) compensatory services provided by the LEA to meet their special educational needs at public schools of their school district.

Authorizes State educational agencies (SEAs) to require LEAs to use Chapter 1 funds to implement voucher programs. Requires that such State requirement be for all LEAs. Gives each LEA discretion to: (1) use such funds to implement a voucher program (if the SEA does not so require); and (2) distribute vouchers to some or all eligible parents.

Sets forth requirements for: (1) authorized educational voucher programs; (2) other LEA special educational needs programs and projects under Chapter 1; and (3) LEA applications to SEAs for voucher programs.

Declares that educational voucher program payments made by an LEA to a private school or to another LEA under this Act shall not constitute Federal financial assistance to the LEA or private school receiving such payments. Declares that use of Chapter 1 funds received in exchange for a voucher by a private school or a public school outside the eligible child's school district shall not constitute a program or activity receiving Federal financial assistance.

Makes specified Chapter 1 provisions inapplicable to educational voucher programs.

Sets forth requirements for nondiscrimination by private schools in the voucher program. Prohibits racially discriminatory policies at such schools.

Amends the Internal Revenue Code to direct the Secretary of the Treasury to disclose to appropriate Department of Justice offices or employees any tax return or tax return information relevant to investigations by the Attorney General or proceedings brought under this Act to determine whether a school is following a racially discriminatory policy.

Makes conforming amendments to specified provisions of Federal law relating to the creation of the declaratory judgment remedy, to include references to provisions of this Act which authorize declaratory judgments by appropriate U.S. district courts as to whether a private elementary or secondary school follows a racially discriminatory policy.