Subsection (a) of section 3B of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting at the end thereof the following new paragraph:-

(17) An amount equal to the amount expended in such taxable year for the purchase of an interest in, or contributed in such taxable year to an account in, the funds from a prepaid tuition program or state college savings program established by the commonwealth or any instrumentality or authority thereof, may be used to pay for educational expenses including: private school tuition and fees, education therapy services and aides, textbooks, private online learning courses, Advanced Placement exams, achievement tests and college admissions exams, tutoring, curriculum, and college textbooks. $5,000. In the case of a married couple filing a joint return, the total amount deducted in such taxable year shall not exceed $10,000.