A bill to amend the Internal Revenue Code of 1954 to provide a Federal income tax credit for tuition.

Amends the Internal Revenue Code to allow an income tax credit for the educational expenses paid for the elementary, secondary, college, or vocational education of the taxpayer or the taxpayer's spouse or dependents. Limits the amount of the credit to $2,000 for any individual for whom such expenses are paid.

Excludes from the definition of "educational expenses" any amount paid for meals, lodging, or similar personal expenses.