The three things to know
- Tax-parity states (9) — Arizona, Arkansas, Kansas, Maine, Minnesota, Missouri, Montana, Ohio, and Pennsylvania let you deduct contributions to any state's 529 plan. Shop nationwide without losing the break.
- In-state-only states (most) — offer a deduction or credit, but only for their own plan. Using an out-of-state plan usually forfeits it.
- No 529 deduction — California, Hawaii, Kentucky, and North Carolina have an income tax but give no 529 break. Nine more states have no state income tax at all, so there's nothing to deduct.
Every state in 2026
| State | 529 state tax benefit |
|---|---|
| Alabama | In-state plan only |
| Alaska | No state income tax |
| Arizona | Any-plan deduction |
| Arkansas | Any-plan deduction |
| California | No 529 deduction |
| Colorado | In-state plan only |
| Connecticut | In-state plan only |
| Delaware | In-state plan only |
| District of Columbia | In-state plan only |
| Florida | No state income tax |
| Georgia | In-state plan only |
| Hawaii | No 529 deduction |
| Idaho | In-state plan only |
| Illinois | In-state plan only |
| Indiana | In-state plan only |
| Iowa | In-state plan only |
| Kansas | Any-plan deduction |
| Kentucky | No 529 deduction |
| Louisiana | In-state plan only |
| Maine | Any-plan deduction |
| Maryland | In-state plan only |
| Massachusetts | In-state plan only |
| Michigan | In-state plan only |
| Minnesota | Any-plan deduction |
| Mississippi | In-state plan only |
| Missouri | Any-plan deduction |
| Montana | Any-plan deduction |
| Nebraska | In-state plan only |
| Nevada | No state income tax |
| New Hampshire | No state income tax |
| New Jersey | In-state plan only |
| New Mexico | In-state plan only |
| New York | In-state plan only |
| North Carolina | No 529 deduction |
| North Dakota | In-state plan only |
| Ohio | Any-plan deduction |
| Oklahoma | In-state plan only |
| Oregon | In-state plan only |
| Pennsylvania | Any-plan deduction |
| Rhode Island | In-state plan only |
| South Carolina | In-state plan only |
| South Dakota | No state income tax |
| Tennessee | No state income tax |
| Texas | No state income tax |
| Utah | In-state plan only |
| Vermont | In-state plan only |
| Virginia | In-state plan only |
| Washington | No state income tax |
| West Virginia | In-state plan only |
| Wisconsin | In-state plan only |
| Wyoming | No state income tax |
Tax-parity states are linked above. Wherever you live, the federal gift-tax rules are the same — a 529 contribution counts toward the $19,000 annual exclusion, and you can superfund up to $95,000 per donor per child.
Front-load a 529 the smart way with the 529 Superfunding Calculator, and keep contributions within the exclusion with the Gift Tax Calculator.
General information, not tax advice. State 529 categories here are accurate as of recent (2025–2026) guidance, but specific deduction amounts change yearly and rules can change — confirm your state's current 529 benefit with your plan and CPA. Specific dollar limits are intentionally omitted; see your state plan for the current figure.
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