{"data":{"id":"us-md/md.-code-education-18-19b-01","jurisdiction":"us-md","citation":"Md. Code, Education § 18–19B–01","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(b) “Account holder” means the person who established an investment account on behalf of a qualified designated beneficiary.\n(c) “Broker–Dealer Plan” means the Maryland Broker–Dealer College Investment Plan established under this subtitle.\n(d) “Eligible educational institution” has the meaning stated in § 529(e) of the Internal Revenue Code.\n(e) “Investment account” means an account established by an account holder under this subtitle on behalf of a qualified designated beneficiary for the purpose of applying distributions toward qualified higher education expenses at eligible educational institutions.\n(f) “Qualified designated beneficiary” has the meaning stated in § 529(e) of the Internal Revenue Code.\n(g) “Qualified higher education expenses” has the meaning stated in § 529(e) of the Internal Revenue Code.\n(h) “Qualified state tuition program” has the meaning stated in § 529 of the Internal Revenue Code.","path":["Article - Education"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ged\u0026section=18-19B-01","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:57:38Z","sha256":"ccd521d494e7ec69631e4dca3ebe0f17a3456031525e879481d9a8444356240a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-education-18-19a-07","next":"us-md/md.-code-education-18-19b-02"},"notice":"GroundRules: Original legal text. Not legal advice."}