Education Expenses
The federal and PA rules for educational expenses are similar, but not exactly the same. For PA purposes, costs for education expenses that you pay or incur are allowable only if:
• The education is specifically required by law or by your employer to retain an established employment status or rate of compensation; and
• The education is not part of a program that would qualify you for a new occupation, trade, or business, even if you do not intend to enter that new occupation, trade, or business. Unlike federal rules, you may not deduct education expenses that you incur to maintain or improve your skills
