In this subdivision, “claimant” means an individual who claims a pupil as a dependent, as defined under section 152 of the Internal Revenue Code, on his or her tax return.

In this subdivision, “elementary pupil” means an individual who is enrolled in grades kindergarten to 8 at an eligible institution.

In this subdivision, “eligible institution” means a private school, as defined in s. 115.001 (3r), that meets all of the criteria under s. 118.165 (1).

In this subdivision, “pupil” means an elementary pupil or secondary pupil.

In this subdivision, “secondary pupil” means an individual who is enrolled in grades 9 to 12 at an eligible institution.

In this subdivision, “tuition” means any amount paid by a claimant, in the year to which the claim relates, for a pupil’s tuition to attend an eligible institution.

For each elementary pupil, in each year to which the claim relates, the maximum amount of tuition expenses which a claimant may subtract under this subdivision in a taxable year is $4,000.

For each secondary pupil, in each year to which the claim relates, the maximum amount of tuition expenses which a claimant may subtract under this subdivision in a taxable year is $10,000.

If an individual is an elementary pupil and a secondary pupil in the same taxable year, the claimant may claim the subtraction under this subdivision for only one grade for that pupil for that taxable year.

For taxable years beginning after December 31, 2017, no modification may be claimed under this subdivision for an amount paid for tuition expenses, as described under this subdivision, if the source of the payment is an amount withdrawn from a college savings account, as described in s. 224.50.