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§ 4666.702. State tax exemption

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: April 18, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 3. State Fiscal Affairs in General (Refs & Annos)
Pennsylvania Able Act (Refs & Annos)
Chapter 7. Exemptions
Effective: April 18, 2016
72 P.S. § 4666.702
§ 4666.702. State tax exemption
Currentness
(a) Property of funds.--The property of the program and the earnings from the program shall be exempt from all taxation by the Commonwealth and its political subdivisions.
(b) Contributions.--Contributions made to an account, any increase in the value of those contributions, the retention or transfer during life or as a result of death of any legal interest in an account and payment of qualified disability expenses of eligible individuals from an account shall be exempt from all taxation by the Commonwealth and its political subdivisions.

Credits

2016, April 18, P.L. 128, No. 17, § 702, imd. effective.
72 P.S. § 4666.702, PA ST 72 P.S. § 4666.702
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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