In the United States, summer day camps receive even better treatment than being tax deductible - they may qualify for a tax credit. Under the Child Care and Dependent Care Tax Credit, you may be able to receive a credit against your taxes provided the following conditions are met:
-Child attends a day camp so you can work or look for work
-You have earned income during the tax year
-Child is under the age of 13
-Identify the summer camp provide on your tax return