Establishes a refundable tax credit for school supplies for qualifying dependent children.

The Back to School Tax Credit Act amends the Internal Revenue Code to create a refundable tax credit for school supplies. The credit applies to qualified school supply expenses for each qualifying dependent child, up to a maximum of $250 per child. Qualifying dependent children must be dependents of the taxpayer and under 17 years old. The credit is determined separately for each qualifying child and applies to taxable years beginning after the enactment of this Act.

Establishes a refundable tax credit for school supplies for qualifying dependent children.

The Back to School Tax Credit Act amends the Internal Revenue Code to create a refundable tax credit for school supplies. The credit applies to qualified school supply expenses for each qualifying dependent child, up to a maximum of $250 per child. Qualifying dependent children must be dependents of the taxpayer and under 17 years old. The credit is determined separately for each qualifying child and applies to taxable years beginning after the enactment of this Act.