Higher Education Tuition Tax Credit Act of 1979

Higher Education 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 college or post-secondary vocational education of the taxpayer, his spouse, or any of his dependents. Allows a maximum credit of $250 in 1979 and $500 in 1980, after which the credit expires.

Treats tuition payments as paid for calendar years 1979 and 1980 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.

Excludes graduate students from eligibility for the credit. Requires full-time or qualified half-time attendance at an eligible educational institution (college or post-secondary vocational school). Excludes from the definition of "tuition" any amounts paid for books, supplies, and equipment for courses of instruction, or meals, lodging, transportation, and other living expenses.

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 eligible educational institution.

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.