{"data":{"id":"us-az/a.r.s.-15-1876","jurisdiction":"us-az","citation":"A.R.S. § 15-1876","heading":"Higher education expenses; exemption from taxation","body":"Notwithstanding any other law, the amount of any distribution to a designated beneficiary, as defined in section 529(e)(1) of the internal revenue code, from an individual trust account or savings account established under this article is exempt from taxation under title 43 but only to the extent that this income is used to pay qualified higher education expenses of the designated beneficiary.","path":["Title 15 Education"],"source_url":"https://www.azleg.gov/ars/15/01876.htm","current_through":"57th Legislature, 2nd Regular Session (effective 2027-01-01); mirror section count 24991","vintage":"2026-09-15","retrieved_at":"2026-10-26T05:51:13Z","sha256":"88678dc736f280b175c89d3aae1bf2e21574927a3025d92fcdfc5853874fb29c","source_id":"us-az","stale":false,"prev":"us-az/a.r.s.-15-1875","next":"us-az/a.r.s.-15-1877"},"notice":"GroundRules: Original legal text. Not legal advice."}