It is the intent and purpose of this chapter to create and establish the Arkansas Brighter Future Fund Plan pursuant to 26 U.S.C. § 529, as in effect on January 1, 2020, to be administered by the Section 529 Plan Review Committee through the adoption of rules for the administration of the plan.
Amended by Act 2021, No. 966,§ 2, eff. 7/28/2021.Amended by Act 2019, No. 315,§ 412, eff. 7/24/2019.Amended by Act 2018EX2, No. 15,§ 1, eff. for tax years beginning on or after 1/1/2018.Amended by Act 2018EX2, No. 8,§ 1, eff. 1/1/2018.Amended by Act 2017, No. 884,§ 1, eff. 8/1/2017.Amended by Act 2017, No. 155,§ 1, eff. for tax years beginning on and after 1/1/2015.Amended by Act 2015, No. 580,§ 1, eff. for tax years beginning on or after January 1, 2014.Acts 1999, No. 996, § 2; 2003, No. 515, § 1; 2007, No. 218, § 1; 2011, No. 787, § 1.