{"data":{"id":"us-in/ic-20-51.4-4-12","jurisdiction":"us-in","citation":"IC 20-51.4-4-12","heading":"Tax treatment; qualification for other programs","body":"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.","path":["TITLE 20. EDUCATION","ARTICLE 51.4. INDIANA EDUCATION SCHOLARSHIP ACCOUNT PROGRAM AND CAREER SCHOLARSHIP ACCOUNT PROGRAM","Chapter 4. ESA Program Fund and Accounts"],"source_url":"https://iga.in.gov/ic/2026/Title_20.html#20-51.4-4-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-01T01:34:30Z","sha256":"30be8818e82dae8022d50274c93db68cffb050a0f7b33b8618f4bea63990a605","source_id":"us-in","stale":false,"prev":"us-in/ic-20-51.4-4-11","next":"us-in/ic-20-51.4-4.5-1"},"notice":"GroundRules: Original legal text. Not legal advice."}