Enacted 2011 • Launched 2011 • Individual Tax Deduction
Indiana provides a tax deduction for individuals who make educational expenditures on
behalf of their dependent children. Any taxpayer who has a child already enrolled in private
school or who is homeschooled is eligible to claim up to a $1,000 tax deduction per child for
approved educational expenses, including private school tuition, textbooks, fees, software,
tutoring, and supplies.
Latest Stats
- Taxpayers participating: n/a
- Average tax deduction value: n/a
Program Details
Maximum tax relief as a percentage of
Indiana’s total per-student spending ($9,479)
Tax Deduction Value
The tax deduction is worth up to $1,000 per child.
Student Eligibility
Deductions are available for parents’ expenditures on either private schooling or homeschooling
for their children.
Legal Developments
On May 5, 2011, Gov. Mitch Daniels signed H.B. 1003 into law. No legal challenges have been filed against the tax deduction.
Rules & Regulations
- Who Qualifies?: Private / Home School
- Income Limit: None
- Jurisdiction Limit: Statewide
- Enrollment Cap: None
- Personal Credit/Deduction Cap: D=$1,000
Governing Statutes
Indiana Code § 6-3-2-22.
Friedman Contact
Michael Chartier | michael@edchoice.org
Additional Links
Enrolled Act available at http://www.in.gov/legislative/bills/2011/HE/HE1003.1.html.
Indiana H.B. 1003 is available at http://www.in.gov/legislative/bills/2011/PDF/HE/HE1003.1.pdf
