Relates to a tuition tax credit; increases the amount of an allowable deduction (Part A); reduces income by the amount of interest paid for student loans (Part B).
Relates to the Volunteer and Exempt Firefighter's Benevolent Association of Bethpage, Nassau county, New York, Inc.; changes "firemen" to "firefighters"; directs that certain taxes received shall be used by such benevolent association in furtherance of its purposes.