{"data":{"id":"us-in/ic-6-3-2-19","jurisdiction":"us-in","citation":"IC 6-3-2-19","heading":"Distributions for higher education; exemptions","body":"Sec. 19. (a) As used in this section, \"account beneficiary\" has the meaning set forth in IC 21-9-2-3.\n(b) As used in this section, \"account owner\" has the meaning set forth in IC 21-9-2-4.\n(c) As used in this section, \"individual account\" has the meaning set forth in IC 21-9-2-2.\n(d) As used in this section, \"qualified higher education expenses\" has the meaning set forth in IC 21-9-2-19.5.\n(e) Distributions from an individual account used to pay qualified higher education expenses are exempt from the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 as income of an account beneficiary or an account owner.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 2. Imposition of Tax and Deductions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-2-19","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c21453aa724bdf69fa9c316fb13fc83fa652114d04285a7cd19f73c7a0ac3cf8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-2-18","next":"us-in/ic-6-3-2-20"},"notice":"GroundRules: Original legal text. Not legal advice."}