New Jersey Statutes
§ 18A:71B-46 — Federal income tax consequences.
New Jersey·Title 18A EDUCATION
18A:71B-46. Federal Income Tax Consequences. If the Congress of the United States enacts legislation that exempts educational savings accounts from federal income taxation, sections N.J.S.18A:71B-42 and N.J.S.18A:71B-43 shall apply with respect to such educational savings accounts as if they were accounts established under this act and the beneficiaries of the accounts were designated beneficiaries subject to the approval of the New Jersey Higher Education Assistance Authority. L.1999,c.46,s.1.
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Nearby Sections
15
§ 18A:71B-1
Eligible institution defined.§ 18A:71B-100
Board of trustees.§ 18A:71B-101
Awarding of scholarships.§ 18A:71B-102
Qualifications for award of scholarship.§ 18A:71B-103
Rules, regulations.§ 18A:71B-106
Residential pre-college summer program.§ 18A:71B-107
Undergraduate ACES Scholar program.§ 18A:71B-108
Funding.§ 18A:71B-109
Annual report.§ 18A:71B-11
Scholarships created.§ 18A:71B-110
Rules, regulations.