Compare by Features

Plan	State tax treatment of rollovers:
CollegeCounts 529 Fund Alabama	Inbound rollovers are not subject to Alabama tax. The full amount rolled over can be deducted subject to the $5,000 or $10,000 annual maximum.
CollegeCounts 529 Fund Advisor Plan Alabama	Inbound rollovers are not subject to Alabama tax. The full amount rolled over can be deducted subject to the $5,000 or $10,000 annual maximum.
Prepaid Affordable College Tuition (PACT) Program Alabama	Inbound rollovers are not subject to Alabama tax. The full amount rolled over can be deducted subject to the $5,000 or $10,000 annual maximum.
Arizona Family College Savings Program -- CollegeSure® 529 Plan Arizona	Arizona follows federal tax-free treatment.
Fidelity Arizona College Savings Plan Arizona	Arizona follows federal tax-free treatment.
Ivy Funds InvestEd Plan Arizona	Arizona follows federal tax-free treatment.
GIFT College Investing Plan Arkansas	Arkansas follows federal tax-free treatment for rollovers except that outbound rollovers are subject to the recapture of prior state tax deductions.
iShares 529 Plan Arkansas	Arkansas follows federal tax-free treatment for rollovers except that outbound rollovers are subject to the recapture of prior state tax deductions.
The ScholarShare College Savings Plan California	California follows federal tax-free treatment.
Direct Portfolio College Savings Plan Colorado	Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Prepaid Tuition Fund Colorado	Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Scholars Choice College Savings Program Colorado	Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Smart Choice College Savings Plan Colorado	Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Stable Value Plus College Savings Program Colorado	Colorado follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Connecticut Higher Education Trust (CHET) Connecticut	Connecticut follows federal tax-free treatment.
Connecticut Higher Education Trust (CHET) -- Advisor Plan Connecticut	Connecticut follows federal tax-free treatment.
Delaware College Investment Plan Delaware	Delaware follows federal tax-free treatment.
DC 529 College Savings Program (Advisor-sold) District of Columbia	District of Columbia follows federal tax-free treatment except that outbound rollovers within two years of establishing the account are subject to the recapture of prior D.C. tax deductions.
DC 529 College Savings Program (Direct-sold) District of Columbia	District of Columbia follows federal tax-free treatment except that outbound rollovers within two years of establishing the account are subject to the recapture of prior D.C. tax deductions.
Florida 529 Savings Plan Florida	Florida does not have a personal income tax.
Florida Prepaid College Plan Florida	Florida does not have a personal income tax. Note: program materials indicate that this plan does not accept rollovers from another 529 plan.
Path2College 529 Plan Georgia	Georgia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Hawaii's College Savings Program Hawaii	Hawaii follows federal tax-free treatment.
Idaho College Savings Program (IDeal) Idaho	Outbound rollovers by Idaho taxpayers must be included in Idaho taxable income to the extent of contributions made during the 12 months prior to the rollover, effective January 1, 2008.
Bright Directions College Savings Program Illinois	Illinois follows federal tax-free treatment except that, beginning in 2007, outbound rollovers are subject to the recapture of prior state tax deductions.
Bright Start College Savings Program -- Advisor-sold Plan Illinois	Illinois follows federal tax-free treatment except that, beginning in 2007, outbound rollovers are subject to the recapture of prior state tax deductions.
Bright Start College Savings Program -- Direct-sold Plan Illinois	Illinois follows federal tax-free treatment except that, beginning in 2007, outbound rollovers are subject to the recapture of prior state tax deductions.
College Illinois! 529 Prepaid Tuition Program Illinois	Illinois follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
CollegeChoice 529 Direct Savings Plan Indiana	Indiana follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax credits.
CollegeChoice Advisor 529 Savings Plan Indiana	Indiana follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax credits.
CollegeChoice CD 529 Savings Plan Indiana	Indiana follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax credits.
College Savings Iowa Iowa	Iowa follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
IAdvisor 529 Plan Iowa	Iowa follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Learning Quest 529 Education Savings Program (Direct-sold) Kansas	Kansas follows federal tax-free treatment.
Learning Quest Advisor Kansas	Kansas follows federal tax-free treatment.
Schwab 529 College Savings Plan Kansas	Kansas follows federal tax-free treatment.
Kentucky Education Savings Plan Trust Kentucky	Kentucky follows federal tax-free treatment.
Kentucky's Affordable Prepaid Tuition (KAPT) Kentucky	Kentucky follows federal tax-free treatment.
START Saving Program Louisiana	Louisiana follows federal tax-free treatment.
NextGen College Investing Plan -- Client Direct Series Maine	Maine follows federal tax-free treatment.
NextGen College Investing Plan -- Client Select Series Maine	Maine follows federal tax-free treatment.
College Savings Plans of Maryland -- College Investment Plan Maryland	Maryland follows federal tax-free treatment.
College Savings Plans of Maryland -- Prepaid College Trust Maryland	Maryland follows federal tax-free treatment.
U.Fund College Investing Plan Massachusetts	Massachusetts follows federal tax-free treatment.
U.Plan Massachusetts	Not applicable. Because U.Plan is not a 529 plan, rollovers into U.Plan are not eligible for federal or state tax-free treatment.
MI 529 Advisor Plan Michigan	Michigan follows federal tax-free treatment.
Michigan Education Savings Program Michigan	Michigan follows federal tax-free treatment.
Michigan Education Trust Michigan	Michigan follows federal tax-free treatment.
Minnesota College Savings Plan Minnesota	Minnesota follows federal tax-free treatment.
MACS 529 Advisor Program Mississippi	Mississippi follows federal tax-free treatment.
Mississippi Affordable College Savings (MACS) Program Mississippi	Mississippi follows federal tax-free treatment.
Mississippi Prepaid Affordable College Tuition (MPACT) Program Mississippi	Mississippi follows federal tax-free treatment.
MOST - Missouri's 529 Advisor Plan Missouri	Missouri follows federal tax-free treatment for rollovers.
MOST - Missouri's 529 College Savings Plan (Direct-sold) Missouri	Missouri follows federal tax-free treatment for rollovers.
Montana Family Education Savings Program -- Bank Plan Montana	Montana follows tax-free treatment for rollovers into a Montana 529 plan. Montana tax treatment of rollovers out of a Montana 529 plan is unclear, as Montana law may require that the rollover be treated as a nonqualified withdrawal.
Montana Family Education Savings Program -- Investment Plan Montana	Montana follows tax-free treatment for rollovers into a Montana 529 plan. Montana tax treatment of rollovers out of a Montana 529 plan is unclear, as Montana law may require that the rollover be treated as a nonqualified withdrawal.
Nebraska Education Savings Trust -- Advisor College Savings Plan Nebraska	Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Nebraska Education Savings Trust -- Direct College Savings Plan Nebraska	Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
State Farm College Savings Plan Nebraska	Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
TD Ameritrade 529 College Savings Plan Nebraska	Nebraska follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Franklin Templeton 529 College Savings Plan New Jersey	New Jersey follows federal tax-free treatment.
NJBEST 529 College Savings Plan New Jersey	New Jersey follows federal tax-free treatment.
Scholar'sEdge New Mexico	New Mexico follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
The Education Plan's College Savings Program New Mexico	New Mexico follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
New York's 529 Advisor-Guided College Savings Plan New York	New York follows tax-free treatment for rollovers except that, according to a New York State Dept. of Taxation and Finance interpretation, a rollover out of a New York 529 plan is treated as a nonqualified withdrawal. A direct trustee-to-trustee rollover between two New York 529 accounts is not treated as a nonqualified withdrawal for this purpose.
New York's 529 College Savings Program -- Direct Plan New York	New York follows tax-free treatment for rollovers except that, according to a New York State Dept. of Taxation and Finance interpretation, a rollover out of a New York 529 plan is treated as a nonqualified withdrawal. A direct trustee-to-trustee rollover between two New York 529 accounts is not treated as a nonqualified withdrawal for this purpose.
National College Savings Program North Carolina	North Carolina follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
College SAVE North Dakota	North Dakota follows federal tax-free treatment.
BlackRock CollegeAdvantage 529 Plan Ohio	Ohio follows federal tax-free treatment except that outbound rollovers appear subject to the recapture of prior state tax deductions.
Ohio CollegeAdvantage -- Guaranteed Savings Fund Ohio	Ohio follows federal tax-free treatment except that outbound rollovers appear subject to the recapture of prior state tax deductions.
Ohio CollegeAdvantage 529 Savings Plan Ohio	Ohio follows federal tax-free treatment except that outbound rollovers appear subject to the recapture of prior state tax deductions.
Oklahoma College Savings Plan Oklahoma	Oklahoma follows federal tax-free treatment except that outbound rollovers made within 12 months of the date of contribution are subject to the recapture of prior state tax deductions.
Oklahoma Dream 529 Plan Oklahoma	Oklahoma follows federal tax-free treatment except that outbound rollovers made within 12 months of the date of contribution are subject to the recapture of prior state tax deductions.
MFS 529 Savings Plan Oregon	Oregon follows federal tax-free treatment.
Oregon College Savings Plan Oregon	Oregon follows federal tax-free treatment.
Pennsylvania 529 Guaranteed Savings Plan Pennsylvania	Pennsylvania follows federal tax-free treatment.
Pennsylvania 529 Investment Plan Pennsylvania	Pennsylvania follows federal tax-free treatment.
CollegeBoundfund (Advisor-sold) Rhode Island	Rhode Island follows federal tax-free treatment except that, in the two taxable years following the year of deduction, outbound rollovers are subject to the recapture of prior state tax deductions.
CollegeBoundfund (Direct-sold, Alternative RI) Rhode Island	Rhode Island follows federal tax-free treatment except that, in the two taxable years following the year of deduction, outbound rollovers are subject to the recapture of prior state tax deductions.
Future Scholar 529 College Savings Plan (Advisor-sold) South Carolina	South Carolina follows federal tax-free treatment.
Future Scholar 529 College Savings Plan (Direct-sold) South Carolina	South Carolina follows federal tax-free treatment.
South Carolina Tuition Prepayment Program South Carolina	South Carolina follows federal tax-free treatment.
Utah Educational Savings Plan (UESP) Utah	Utah follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions or tax credits.
Vermont Higher Education Investment Plan Vermont	Vermont follows federal tax-free treatment.
CollegeAmerica Virginia	Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
CollegeWealth Virginia	Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Virginia529 inVEST Virginia	Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
Virginia529 prePAID Virginia	Virginia follows federal tax-free treatment except that outbound rollovers are subject to the recapture of prior state tax deductions.
SMART529 Prepaid Tuition Plan West Virginia	West Virginia follows federal tax-free treatment.
SMART529 Select West Virginia	West Virginia follows federal tax-free treatment.
SMART529 WV Direct College Savings Plan West Virginia	West Virginia follows federal tax-free treatment.
The Hartford SMART529 West Virginia	West Virginia follows federal tax-free treatment.
Edvest Wisconsin	Wisconsin follows federal tax-free treatment.
Tomorrow's Scholar 529 Plan Wisconsin	Wisconsin follows federal tax-free treatment.