Can I deduct from, state taxes (illinois), a school sponsored trip to Washington DC? Student is in middle school.

[scottcmeier]

I know I can't deduct from federal taxes, but does this count as an education expense in the state of Illinois?

[LeeM · Accepted solution]

Yes, as long as it was a required trip by the school. 

Per Illinois Publication 132, page 3 linked to below. 

You will be allowed 25 percent of your student’s qualified education expenses after the first $250. Your total credit may not exceed $500 in any year, regardless of the number of qualifying students.

What are qualified education expenses? In general, qualified education expenses are the amounts paid in excess of $250 for tuition, book fees, and lab fees at the school where the student is enrolled in kindergarten through twelfth grade during the regular school year. Specifically, qualified education expenses include the amount of tuition (including summer school classes required for elementary or secondary graduation requirements). book fees paid for the rental of books that were required as a part of the school’s education program. lab fees paid for the use of supplies, equipment, materials, or instruments that were required as part of a lab course in the school’s education program. For example, if you rented a musical instrument from the school (not from a business) for a class, or for participation in an extracurricular activity that resulted in a credit toward completion of the school’s education program, this rental expense qualifies as an education expense. 

http://tax.illinois.gov/Publications/Pubs/Pub-132.pdf