Pennsylvania does allow a deduction for certain types of education expenses,
The federal and PA rules for educational expenses are similar, but not exactly the same. For PA purposes, costs for education expenses that are paid or incurred are allowable only if:
- The education is specifically required by law or by the employer to retain an established employment status or rate of compensation; and
- The education is not part of a program that would qualify an employee for a new occupation, trade, or business, even if the employee does not intend to enter that new occupation, trade, or business.
Unlike federal rules, education expenses incurred to maintain or improve skills may not be deducted.
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