Disability tuition tax breaks for dependent

[Heavy Kevy]

I’m looking into the state guidelines for dependent tuition assistance.
I found this, but have no idea how to translate it. I showed a friend who is a tax accountant and he said, “holy s**t! I’ll look into it “
Anyone have any experience with this procedure?

The deduction is equal to the amount by which the tuition payments, less any scholarships, grants or, financial aid received, exceed 25% of the taxpayer's Massachusetts adjusted gross income.

 

[Nakamova]

Yikes! That seems less than clear all right. I'll take a stab:

Let's say your gross (pre-tax) income is $32,000. And your tuition is $18,000, but you get a $2,000 Scholarship.
So your tuition is now $16,000. Since 25% of your gross income = $8,000, your tuition exceeds it by $8,000. You get to deduct $8,000 from your income, and thus lower your tax.

 

[Heavy Kevy]

Thank you!
That helped a lot. Gives me a starting point to start crunching numbers.