SB364-SA1,1,84
71.05
(6) (b) 28. i. No modification may be claimed under this subdivision for
5an amount paid for tuition expenses and mandatory student fees, as described under
6this subdivision, if the source of the payment is an amount withdrawn from a
7Coverdell Education Savings Account, as described under
26 USC 530, and for which
8a subtraction has been claimed under subd. 48.".