Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are deductible for purposes of the child care tax credit if they otherwise qualify as child care.

FORBES: Ask The Taxgirl: Paying For Kindergarten

While state law provides for a school district to pay some private school expenses, for transportation, textbooks and special education, the state alleges that East Ramapo has been too quick to move children mostly Jewish children from the public schools into special education schools run by the Orthodox.

WSJ: Barbs of racism, anti-Semitism in NY school clash