Ill. Admin. Code tit. 74 § 722.400

Current through Register Vol. 48, No. 50, December 13, 2024

Section 722.400 - Eligibility

An individual is an eligible individual for a taxable year if, during that taxable year, the individual meets the requirements under Section 529A(e)(1) of the Code.

Ill. Admin. Code tit. 74, § 722.400

Adopted at 41 Ill. Reg. 7133, effective 6/7/2017.

Amended at 46 Ill. Reg. 19242, effective 11/20/2022