S.3792 - Tax and Education Assistance for Children (TEACH) Act of 2006109th Congress (2005-2006)
Summary: S.3792 — 109th Congress (2005-2006)
Introduced in Senate (08/03/2006)
Tax and Education Assistance for Children (TEACH) Act of 2006 - Amends the Internal Revenue Code to establish a tax credit for the tuition paid by taxpayers to send their dependents to private or religious elementary or secondary schools. Sets the annual credit limit at $4,500 for single individuals and taxpayers filing a joint return, and $2,250 for a married individual filing a separate return.