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Topic no. 313, Qualified tuition programs (QTPs)
Distributions arent taxable when used to pay for qualified higher education expenses (including tuition at an elementary or secondary public, private, or
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26 U.S. Code 529 - Qualified tuition programs
A program shall not be treated as a qualified tuition program unless it provides adequate safeguards to prevent contributions on behalf of a designated
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2017 Publication 907
Feb 8, 2018 Also, contributions may not exceed an annual cumulative limit, which is the same as the states section 529 qualified tuition program limit.
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