Section 74-50,207 - Same; account earnings exempt from privilege taxation; account funds disregarded in public assistance eligibility determination(a) Earnings by any financial institution attributable to its individual development accounts shall be exempt from privilege taxation imposed by article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto.(b) Any funds in an individual development account, including accrued interest, shall be disregarded when determining eligibility to receive, or the amount of, any public assistance or benefits. L. 2005, ch. 104, § 7; Apr. 21.