New Jersey Statutes
§ 18A:71B-46 — Federal income tax consequences.
New Jersey § 18A:71B-46
JurisdictionNew Jersey
Title 18AEDUCATION
This text of New Jersey § 18A:71B-46 (Federal income tax consequences.) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 18A:71B-46 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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.Cite This Page — Counsel Stack
Bluebook (online)
New Jersey § 18A:71B-46, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/18A/18A%3A71B-46.