72 Pa. Stat. § 9903-I
Current through Pa Acts 2024-53, 2024-56 through 2024-92
Notwithstanding section 313(D) of the act of April 3, 1992 (P.L.28, No.11), known as the Tuition Account Programs and College Savings Bond Act, if a tuition account program contract is terminated under section 313(a) of the Tuition Account Programs and College Savings Bond Act, a payment received by an account owner from the Treasury Department shall not be considered in the classes of income under section 303 for the purpose of computing the tax under Article III.
72 P.S. § 9903-I