*Individuals and couples filing jointly may take advantage of this tax credit. A maximum of $200 can be deducted per individual tax return; couples filing a joint return may deduct a maximum of $400.
The credit is applied against the taxpayer’s state income taxes.
“Extracurricular activities” are defined as . . . “school-sponsored educational and recreational activities that require enrolled students to pay a fee in order to participate.”
Checks must be made payable to the school.
The credit is available for any personal income tax return. It is not a requirement that the taxpayer have a child enrolled in the public school.
The credit is limited to $200 per individual tax return and $400 if the credit is claimed on a tax return of a married couple.