Section 4666.702 - State tax exemption(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.Added by P.L. TBD 2016 No. 17, § 702, eff. 4/18/2016.