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Introduced House Bill (H)

DIGEST

529 college savings distributions. Excludes from Indiana adjusted gross income amounts that were withdrawn by a taxpayer from an account owned by the taxpayer under an Indiana education savings program, that were never expended for purposes of an Indiana education savings program, and that were deposited into a qualified retirement account. Removes the power of the education savings authority to establish penalties for withdrawals of money from accounts that are not used exclusively for qualified higher education expenses. 529 college savings distributions. Excludes from Indiana adjusted gross income amounts that were withdrawn by a taxpayer from an account owned by the taxpayer under an Indiana education savings program, that were never expended for purposes of an Indiana education savings program, and that were deposited into a qualified retirement account. Removes the power of the education savings authority to establish penalties for withdrawals of money from accounts that are not used exclusively for qualified higher education expenses.