Yes, you can deduct for beneficiaries that are not your biological children.
If you are a Wisconsin taxpayer, your contributions to college savings accounts may be deducted from state taxable income up to a maximum of $3,380 per beneficiary ($1,690 per beneficiary for married filing separate status and for divorced parents of a beneficiary) for the 2021 tax year. You do not have to be related to the beneficiary and remember, this tax benefit is per beneficiary so if you’re contributing to accounts for multiple children or grandchildren, you can potentially reduce your Wisconsin taxable income even more. Contributions must be made by the state tax deadline which is generally April 15 of the following year. See Tax Advantages and DOR College Savings Accounts.
[Edited 3/1/22 I 10:20 pm PST]
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