(C) is the natural or adopted child of the taxpayer or, if custody of the child has
been awarded in a court proceeding to someone other than the mother or father, the
court appointed guardian or custodian of the child.
(2) “Education expenditure” refers to any expenditures made in connection with enrollment, attendance, or participation
of the taxpayer's dependent child in a private elementary or high school education
program. The term includes tuition, fees, computer software, textbooks, workbooks, curricula,
school supplies (other than personal computers), and other written materials used
primarily for academic instruction or for academic tutoring, or both.
(3) “Private elementary or high school education program” means attendance at:
in Indiana that satisfies a child's obligation under IC 20-33-2 for compulsory attendance at a school. The term does not include the delivery of instructional service in a home setting
to a dependent child who is enrolled in a school corporation or a charter school.
(b) This section applies to taxable years beginning after December 31, 2010.
(c) A taxpayer who makes an unreimbursed education expenditure during the taxpayer's
taxable year is entitled to a deduction against the taxpayer's adjusted gross income
in the taxable year.
(d) The amount of the deduction is:
(1) one thousand dollars ($1,000); multiplied by
(2) the number of the taxpayer's dependent children for whom the taxpayer made education
expenditures in the taxable year.
A husband and wife are entitled to only one (1) deduction under this section.
(e) To receive the deduction provided by this section, a taxpayer must claim the deduction
on the taxpayer's annual state tax return or returns in the manner prescribed by the
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