H.R.5996: To amend the Internal Revenue Code of 1986 to allow a deduction for tutoring expenses for elementary and secondary school students.

Student Enhancement Act of 2008 - Amends the Internal Revenue Code to allow a tax deduction, up to $10,000 per year, for supplemental education expenses. Defines "supplemental education expenses" as expenses not required for the a student's enrollment or attendance at an elementary or secondary school that are for academic tutoring designed to supplement or enhance the student's education and related books, supplies, and equipment.