[14 Times a Charm]

A new tax law in Indiana requires me to add-back not only my tuition expenses from 2010, but also 2011 to my Indiana AGI. Why oh why would they do that??? See below.

From: https://www.in.gov/dor/4600.htm

The following items must be added back* (in whole or in part):

Certain trade or business deductions based on employment of unauthorized alien (for tax years beginning in 2011)

Educator expense

Employer-provided educational expenses

IRA charitable distribution

Motorsports entertainment complex

Oil and gas well depletion deduction

Qualified advance mining safety equipment

Qualified electric utility amortization

Qualified environmental remediation costs

Qualified leasehold improvement property

Qualified transportation fringe expenses

RIC dividends to nonresident aliens

Start-up expenditures

Student loan interest

Tuition and fees