N.H. Rev. Stat. § 77:4-h

Current through Chapter 381 of the 2024 Legislative Session

Section 77:4-h - [Repealed effective 1/1/2025] Interest and Dividends from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable

Notwithstanding any provision of RSA 77:4, income and distributions from any Achieving a Better Life Experience (ABLE) plan as defined in the Internal Revenue Code of 1986, as amended, shall not be taxable under this chapter to the plan or its sponsors, participants, or beneficiaries to the extent that the same is exempted from federal income taxation under section 529A of the Internal Revenue Code of 1986, as amended.

RSA 77:4-h

Amended by 2023, 79:88, eff. 7/1/2023.

Amended by 2023, 79:87, eff. 7/1/2023.

Repealed by 2021 , 91: 99, eff. 1/1/2025, applicable to taxable periods beginning 1/1/2025.

Repealed by 2016 , 9: 3, eff. upon the earlier of the options in 2016, 9 : 4.

Added by 2016 , 9: 2, eff. 3/16/2016.

2016, 9 : 2 , eff. Mar. 16, 2016.