Leave No Child Behind Tax Credit Act of 2003

Leave No Child Behind Tax Credit Act of 2003 - Amends the Internal Revenue Code to allow a maximum $250 ($500 for joint filers) annual credit for contributions to charitable organizations that provide elementary and secondary student scholarships. States that the Constitutional authority upon which this Act is based is the power of Congress to lay and collect taxes and to regulate commerce with foreign nations and the Indian tribes and among the States.