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.
- Taxpayers participating: n/a
- Average tax deduction value: n/a
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.
Deductions are available for parents’ expenditures on either private schooling or homeschooling
for their children.
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
Indiana Code § 6-3-2-22.
Michael Chartier | email@example.com
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