State-by-state outline of the various state section 529 plan deductions. Visit individual plan websites for current information about fund expenses, minimum contributions and other information.
529 state deductions
| State | 529 Deduction |
|---|---|
| Alabama | $5,000 single / $10,000 joint beneficiary |
| Alaska | No state income tax |
| Arizona | $2,000 single or head of household / $4,000 joint (any state plan) beneficiary |
| Arkansas | $5,000 single / $10,000 joint beneficiary |
| California | None |
| Colorado | Full amount of contribution |
| Connecticut | $5,000 single / $10,000 joint beneficiary, 5 year carry-forward on excess contributions |
| Delaware | None |
| Florida | No state income tax |
| Georgia | $4,000 single / $8,000 joint beneficiary |
| Hawaii | None |
| Idaho | $6,000 single / $12,000 joint beneficiary |
| Illinois | $10,000 single / $20,000 joint beneficiary |
| Indiana | 20% tax credit on contributions up to $5,000 ($1,000 maximum credit) |
| Iowa | $3,439 single / $6,878 joint beneficiary |
| Kansas | $3,000 single / $6,000 joint beneficiary (any state plan), above the line exclusion from income |
| Kentucky | None |
| Louisiana | $2,400 single / $4,800 joint beneficiary, unlimited carry-forward of unused deduction into subsequent years |
| Maine | None |
| Maryland | $2,500 single / $5,000 joint beneficiary, 10 year carryforward |
| Massachusetts | $1,000 single / $2,000 joint beneficiary |
| Michigan | $5,000 single / $10,000 joint beneficiary |
| Minnesota | $1,500 single / $3,000 joint beneficiary |
| Mississippi | $10,000 single / $20,000 joint beneficiary |
| Missouri | $8,000 single / $16,000 joint beneficiary |
| Montana | $3,000 single / $6,000 joint beneficiary |
| Nebraska | $10,000 ($5,000 for married taxpayers filing separate returns) |
| Nevada | No state income tax |
| New Hampshire | No state income tax |
| New Jersey | None |
| New Mexico | Full amount of contribution |
| New York | $5,000 single / $10,000 joint beneficiary |
| North Carolina | None |
| North Dakota | $5,000 single / $10,000 joint beneficiary |
| Ohio | $4,000 single / $4,000 joint beneficiary, unlimited carry-forward of excess contributions |
| Oklahoma | $10,000 single / $20,000 joint beneficiary annually, five-year carry-forward of excess contributions |
| Oregon | $150 single / $300 joint beneficiary up to $30,000 income, higher income lowers % of deduction |
| Pennsylvania | $15,000 single / $30,000 joint beneficiary |
| Rhode Island | $500 single / $1,000 joint, beneficiary, unlimited carry-forward of excess contributions |
| South Carolina | Full amount of contribution |
| South Dakota | No state income tax |
| Tennessee | No state income tax |
| Texas | No state income tax |
| Utah | 5% tax credit on contributions of up to $2,040 single / $4,080 joint beneficiary (maximum credit of $102 single / $204 ) |
| Vermont | 10% tax credit on up to $2,500 single / $5,000 joint beneficiary (maximum $250 tax credit per taxpayer, per beneficiary) |
| Virginia | $2,000 single / $2,000 joint beneficiary, full contribution for taxpayers over 70, unlimited carry-forward of excess contributions |
| Washington, DC | $4,000 single / $8,000 joint beneficiary |
| Washington | No state income tax |
| West Virginia | Full amount of contribution |
| Wisconsin | $3,340 single / $3,340 joint beneficiary |
| Wyoming | No state income tax |
