Tennessee Statutes
§ 71-4-810 — Assets, income and distributions exempt from taxation, garnishment, attachment or assignment
Tennessee·Title 71
Notwithstanding any other law to the contrary, all assets, income, and distributions of qualified ABLE programs as defined by the code, this part, or the laws of another state are exempt from any state, county, or municipal tax and shall not be subject to execution, attachment, or garnishment, nor shall any assignment thereof be enforceable in any court. This exemption shall include a qualified ABLE program defined in § 529A of the Internal Revenue Code ( 26 U.S.C. § 529A ), and shall include any properly authorized payments made to or by such funds.
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Related
§ 529A
26 U.S.C. § 529A
Legislative History
Acts 2015 , ch. 470, § 10.
Nearby Sections
15
§ 71-1-101
Short title§ 71-1-102
Part definitions§ 71-1-103
Department created§ 71-1-105
Powers and duties§ 71-1-107
Duties of commissioner§ 71-1-108
Authority over personnel§ 71-1-109
Legal assistance - Property - Rules§ 71-1-111
Hearings - Evidence§ 71-1-113
Expenditure of funds§ 71-1-115
Conditions imposed on local governments