Idaho changes law to require recapture on rollover

Idaho's governor has signed legislation requiring that a rollover from Idaho's 529 plan to another state's 529 plan be included in the participant's Idaho taxable income. Rollovers from the Idaho program to plans from other states increased from 316 in 2005 to 877 in 2006. The new recapture rule is effective July 1, 2007.
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