I believe it's far better for you to design a program to help the student through this period so he doesn't lose too much ground. Together, you can look forward to resumption of lessons. Your time, in which you deliver your expertise, is all you have. Once your time is gone, you have no more. Don't deliver it at bargain-basement prices that devalue what you have to offer.
Some teachers select special students for a full tuition waiver.
If you do this, no one can fault you, and everyone can applaud you. A charitable deduction is not a right reason. The IRS considers this a gift of your services. Since no fee is collected by you, no tax is due on it, and therefore no business expense can be claimed. Then you would write off the same amount as a deduction.