Family Protection Act

Family Protection Act - States as the purpose of this Act the abolition of Federal governmental policies which interfere with the freedom of the American family.

Title I: Education - Abolishes the Department of Education and nullifies all regulations, contracts, licenses, or privileges issued by such Department prior to the effective date of this Act. Directs the Director of the Office of Management and Budget to provide for the orderly termination of the affairs of such Department.

Forbids any court of the United States from requiring the attendance at a particular school of any student because of race, color, creed, or sex.

Prohibits the Secretary of the Treasury from issuing in final form the "Proposed Revenue Procedure on Private Tax-Exempt Schools", which sets forth guidelines for determining whether a private school has forfeited its tax-exempt status by the adoption of racially discriminatory policies.

Amends the Internal Revenue Code to: (1) allow an income tax credit for 100 percent of the amount of tuition paid for the elementary, secondary, or higher education of the taxpayer, spouse, or dependents; (2) allow an income tax deduction for amounts paid into an education savings account established to pay the educational expenses of a dependent child of a taxpayer; and (3) grant tax-exempt status to schools which are controlled by the parents of the children who attend them (parental schools).

Title II: Social Security and Retirement - Amends the Internal Revenue Code to allow individual taxpayers who support an elderly (age 60 or older) dependent a $1,000 income tax credit or a $5,000 income tax deduction.

Repeals provisions of Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act which require the reduction of benefits under such title if the benefit recipient has regular employment.

Amends the Internal Revenue Code to permit individuals and married couples to claim the income tax deduction for contributions to an individual retirement account even if such individuals or couples are participants in tax qualified pension, profitsharing, or stock bonus plans under the Internal Revenue Code.

Specifies that social security benefits are exempt from taxation.

Treats married individuals who receive no compensation or less compensation than their spouses as having received compensation equal to that of their spouses for purposes of computing the maximum allowable income tax deduction for contributions to an individual retirement account.

Allows an income tax deduction from gross income for the payment of social security taxes by employees and self-employed individuals.

Title III: Constitutional Guarantees - Prohibits the Federal Government from imposing any obligation or conditions upon any child care center, orphanage, foster home, emergency shelter for abused children or spouses, school, juvenile delinquency or drug abuse treatment center or home, or similar program which is operated by a church or religious institution.

Amends provisions of the United States Code relating to judicial procedure to establish a legal presumption in favor of an expansive interpretation of a parent's role in supervising and determining the religious or moral formation of his or her child, in cases involving such issue.

Repeals the Selective Service Act of 1967.

Denies jurisdiction to the Supreme Court of the United States to review any State statute or regulation which relates to abortion. Extends such denial of jurisdiction to Federal district courts.

Title IV: Taxation - Amends the Internal Revenue Code to permit married individuals to be taxed separately on their income under the same rates as are applicable to unmarried individuals.

Allows an income tax deduction for adoption expenses.

Allows an income tax deduction for contributions paid to a tax-exempt trust fund established for the care of a taxpayer's parents or handicapped relative.

Repeals the estate tax, the gift tax, and the tax on generated-skipping transfers.

Increases the amount of the personal tax exemption for dependents from $1,000 to $3,000.

Provides for the establishment of tax-deferred rollover savings accounts for the exclusive benefit of the taxpayer or beneficiaries.

Title V: Domestic Relations - Prohibits Federal preemption of State laws relating to child or spousal abuse, or juvenile delinquency. Prohibits the expenditure of Federal funds for the operation of any programs dealing with such problems.

Defines "child abuse" as physical maltreatment, and psychological or emotional neglect. Excludes from such definition discipline or corporal punishment applied by a responsible parent or an individual authorized to act in the place of such parent.

Grants tax-exempt status to organizations which provide care and treatment for victims of child or spousal abuse and to organizations which care for runaway children.

Requires federally-funded abortion and venereal disease treatment centers to notify parents of unmarried minors that such minors have requested an abortion, contraceptives, or are undergoing treatment for a venereal disease.

Prohibits the expenditure of Federal funds to any organization which presents male or female homosexuality as an acceptable alternative life style or which suggest that it can be an acceptable life style.

Title VI: Miscellaneous - Grants jurisdiction to U.S. district courts to hear any cases arising under this Act. Prohibits the removal of any case arising under this Act from a State court of competent jurisdiction to a Federal court unless a Federal official or employee in an official capacity is a party. Provides for a six-year statute of limitation for cases arising under this Act.

Provides a civil penalty for persons violating any provision or regulation promulgated pursuant to this Act.

Requires the Secretary of the Treasury to report to Congress on the administration of this Act and the progress of the States in effectuating its provisions.