Updated October 4, 2026. Quick answer: This table covers 47 states so far. Thirty-seven offer a deduction, subtraction or credit for 529 contributions, with limits that vary widely; Alaska, California, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming offer none. Every row comes from the state’s own tax documents, linked on the state’s page.
IRS worksheets read line by line: Form 8863 Credit Limit Worksheet and Form 8863 Adjusted Qualified Education Expenses Worksheet.
Read box by box from the IRS form text: Form 1099-QA boxes 4 to 6 and Form 5498-QA boxes 1 to 4.
Line-by-line IRS form guides for 2025: Form 8863 line 31.
More IRS forms and schedules, read line by line: Form 1098-T instructions.
How the 47 states treat 529 contributions
Open a state’s page for the document quotes, the worked example and what the documents leave open.
| State | Treatment | Limit and plans |
|---|---|---|
| Arizona | Subtraction | $2,000; $4,000 joint, per beneficiary |
| California | None | No deduction or credit; SB 529 died |
| Colorado | Subtraction | $25,400 single; $38,100 joint, per beneficiary (2025); Colorado plans |
| Florida | None | No personal income tax |
| Georgia | Deduction | $4,000; $8,000 joint, per beneficiary; Path2College only |
| Illinois | Subtraction | $10,000; $20,000 joint; Illinois plans only |
| Massachusetts | Deduction | $1,000; $2,000 joint, per return; Massachusetts plans |
| Michigan | Deduction | $5,000; $10,000 joint; Michigan plans |
| Minnesota | Subtraction or credit | $1,500; $3,000 joint, or a 50% credit up to $500; any state’s plan |
| New Jersey | Deduction | $10,000 if gross income is $200,000 or less; NJBEST |
| New York | Subtraction | $5,000; $10,000 joint; New York plan accounts |
| Ohio | Deduction | $4,000 per beneficiary; any state’s plan; excess carries forward |
| Pennsylvania | Deduction | Up to the gift tax exclusion: $19,000 per beneficiary for 2025 |
| Texas | None | No state income tax |
| Virginia | Deduction | $4,000 per account per year; unlimited carryforward; Invest529 only |
| Wisconsin | Subtraction | $5,130 per beneficiary (2025); Wisconsin plans only |
| Alabama | Deduction | $5,000; $10,000 married; Alabama plans |
| Arkansas | Deduction | $5,000 per taxpayer (Arkansas plan); $3,000 other plans |
| Connecticut | Subtraction | $5,000; $10,000 joint; CHET accounts only |
| Delaware | Subtraction | $1,000; $2,000 joint; income cap; DE529 only |
| Idaho | Deduction | $6,000; $12,000 joint; IDeal only |
| Indiana | Credit | 20% of contributions, up to $1,500; Indiana plan only |
| Iowa | Deduction | $5,800 per beneficiary (2025) |
| Kansas | Subtraction | $3,000; $6,000 joint, per beneficiary; any state’s plan |
| Louisiana | Exclusion | $2,400; $4,800 joint, per beneficiary; START plans |
| Maine | Deduction | $1,000 per beneficiary; income cap; any state’s plan |
| Maryland | Subtraction | $2,500 per beneficiary per contributor; 10-year carryover |
| Mississippi | Deduction | $10,000; $20,000 joint; Mississippi plan |
| Missouri | Subtraction | $8,000; $16,000 joint; any state’s plan |
| Montana | Deduction | $4,600; $9,200 joint (2026); any state’s plan |
| Washington DC | Deduction | $4,000; $8,000 joint; DC plan; 5-year carryforward |
| Alaska | None | No individual income tax |
| Nebraska | Deduction | $10,000 per return; Nebraska plan only |
| Nevada | None | No state income tax |
| New Hampshire | None | No state income tax |
| New Mexico | Deduction | No dollar limit stated; New Mexico plan only |
| North Dakota | Deduction | $5,000; $10,000 joint; Bank of North Dakota plan |
| Oklahoma | Deduction | $10,000; $20,000 joint; 5-year carryforward; Oklahoma plans |
| Oregon | Credit | Up to $190; $380 joint (2026); Oregon plan only |
| Rhode Island | Deduction | $500; $1,000 joint; carryforward; CollegeBound Saver |
| South Carolina | Deduction | No separate dollar cap; South Carolina plan only |
| South Dakota | None | No state income tax |
| Tennessee | None | Hall income tax repealed (2021); no personal income tax |
| Vermont | Credit | 10 percent credit per beneficiary; Vermont plan only |
| Washington | None | No individual income tax |
| West Virginia | Subtraction | No dollar cap stated; 5-year carryforward; SMART529 |
| Wyoming | None | No personal state income tax |
Federal rules
The federal rules for 529 plans are in 26 U.S.C. 529 and, in plain language, in Publication 970, Tax Benefits for Education.
How to use the table
Start with the treatment column, then check which plans qualify on the state page: several states allow the break only for their own plan. Limits are the tax year 2025 figures where a state indexes them.
Related: the five questions behind any 529 state tax break, and the college money and 529 guides.
Each figure in the table comes from the state’s own tax documents, linked at the bottom of the state’s page.
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Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.