§ 18-19A-01. Definitions
West's Annotated Code of MarylandEducationEffective: June 1, 2023
Effective: June 1, 2023
MD Code, Education, § 18-19A-01
§ 18-19A-01. Definitions
(b) “Account holder” means the person who established an investment account on behalf of a qualified designated beneficiary.
(c) “Eligible educational institution” has the meaning stated in § 529(e) of the Internal Revenue Code.
(d) “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.
(e) “Plan” means the Maryland Senator Edward J. Kasemeyer College Investment Plan established under this subtitle.
(f) “Qualified designated beneficiary” has the meaning stated in § 529 of the Internal Revenue Code.
(g) “Qualified higher education expenses” has the meaning stated in § 529 of the Internal Revenue Code.
Credits
Added by Acts 2000, c. 494, § 1, eff. July 1, 2000. Amended by Acts 2003, c. 381, § 1, eff. July 1, 2003; Acts 2003, c. 382, § 1, eff. July 1, 2003; Acts 2016, c. 689, § 1, eff. July 1, 2016; Acts 2016, c. 690, § 1, eff. July 1, 2016; Acts 2018, c. 12, § 1, eff. April 5, 2018; Acts 2018, c. 390, § 1, eff. June 1, 2018; Acts 2018, c. 391, § 1, eff. June 1, 2018; Acts 2018, c. 419, § 1, eff. June 1, 2018; Acts 2020, c. 538, § 6, eff. June 1, 2020; Acts 2021, c. 435, § 1, eff. July 1, 2021; Acts 2021, c. 436, § 1, eff. July 1, 2021; Acts 2023, c. 113, § 1, eff. June 1, 2023.
MD Code, Education, § 18-19A-01, MD EDUC § 18-19A-01
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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