Bill Title: Amends existing law to provide that the addition to taxable income for a nonqualifed withdrawal from a college savings plan is limited to contributions previously exempt from Idaho state income tax and earnings generated from the program as long as the earnings are not already included in federal adjusted gross income.

Spectrum: Committee Bill

Status: (Passed) 2018-03-15 - Reported Signed by Governor on March 15, 2018 Session Law Chapter 109 Effective: 07/01/2018 [H0515 Detail]

Text: Latest bill text (Introduced) [PDF]

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