Yes, substitute "Subtractions" with "Deductions"
"Subtractions from Income Schedule" form, it was under the "Subtractions from Federal Taxable Income" column
It is a "Deduction from Federal Taxable Income"
The state return takes the income reported on your federal return and then is "deducting" or "subtracting" the credit for the college invest so that your income is less and you state tax will be less.
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