Back to School Tax Relief Act of 2002

Back to School Tax Relief Act of 2002 - Amends the Internal Revenue Code to permit a taxpayer whose adjusted gross income is $20,000 or less ($40,000 in the case of a joint return) to deduct annually up to $3,000 in qualified elementary and secondary education expenses. Defines qualified elementary and secondary education expenses (includes home schooling and excludes room and board) and adjusted gross income. (This deduction will terminate after tax year 2005 as provided for by current law.)