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Indiana · Snapshot 2026

IC 20-51.4-4-12: Tax treatment; qualification for other programs

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Where this section sits in the code
  1. TITLE 20. EDUCATION
  2. ARTICLE 51.4. INDIANA EDUCATION SCHOLARSHIP ACCOUNT PROGRAM AND CAREER SCHOLARSHIP ACCOUNT PROGRAM
  3. Chapter 4. ESA Program Fund and Accounts

Sec. 12. Distributions made to an ESA account under section 2 of this chapter or money in the ESA account may not be treated as income or a resource for purposes of qualifying for any other federal or state grant or program administered by the state or a political subdivision.

Collected 2026-08-01T01:34:30Z. Source file · JSON

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