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.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for tuition paid by the taxpayer for the higher education of himself, his spouse, or his dependents. Limits such deduction to tuition costs which exceed three percent of the taxpayer's adjusted gross income.…