1.   He would allow low- and middle-income parents to deduct all interest on student loans.

2.   I e-mailed both services Friday evening with a question about whether parents can deduct state income tax paid on behalf of a dependent child.

3.   In addition, the noncustodial parent cannot deduct mortgage interest on the family home unless he makes payments directly to the lender.

4.   So, the federal formula for college aid is being rewritten so that parents can deduct any tax break when applying for aid.

5.   The measure would increase the amount in day-care costs parents can deduct on their state tax forms.