NY State 529 Plan limits

Hi All,

 

I made a NY state 529 Plan contribution in 2023 for both my daughters. Each 10K. Total 20K.

I am file "married filing jointly" so the limit is $10K for State tax deduction.

 

Question is-

Is the limit per filer, meaning, I can only deduct $10k total?

or

the limit is per kid, meaning I can deduct $20k?

 

Thanks!