In the last Congress considerable debate was focused on the issue of providing a tax credit for tuition paid to educational institutions. As a strong proponent of tuition tax credits at the elementary and secondary level. I was very disappointed at the failure of the 95th Congress to enact any such law. While it is often charged that a tuition tax credit would directly benefit only the wealthy. I would like to emphasize that 75.5 percent of the children presently enrolled in Manhattan parish elementary schools are either black. Hispanic. Asiatic. In Manhattans secondary archdiocesan schools. these same minority groups comprise 41 percent of total enrollment. Moreover.