529 plan recapture tax on rollovers comprises a list of states currently giving tax deductions on 529 plan contributions and imposing a recapture tax on rollovers of in-state 529 plans to an out of state plan.
See the highlighted plan Wiki pages for details and links to more information.[note 1]
- ↑ Current information gathered from State tax treatment of rollovers, Saving for College, viewed October 27, 2017.
- ↑ The District of Columbia offers only one stock index portfolio.
- ↑ Oklahoma allows rollovers to out-of-state 529 plans without recapture if the funds are held in the Oklahoma plan for over 1 year according to the Oklahoma Tax Commission faq.