Income tax, state; deduction for primary and secondary school tuition or home instruction expenses.

Income tax deduction; primary and secondaryschool tuition or home instruction expenses. Provides an incometax deduction beginning in taxable year 2020 for education expenses incurred by the parent or guardian of a child under the age of 18. Qualifying education expenses for the deduction are defined in thebill as tuition for a primary or secondary school in the Commonwealth,or expenses directly related to the home instruction of children.