|
|
Deductibility
|
|
State
|
Single
|
Married
|
Comments
|
Maximum Contribution
|
| Alaska |
$0 |
$0 |
No state income tax |
$550,000 |
| Arizona |
$2,000 |
$4,000 |
Can deduct contributions to out-of-state plans |
$590,000 |
| California |
$0 |
$0 |
|
$529,000 |
| Colorado |
$25,400 |
$38,100 |
|
$500,000 |
| Hawaii |
$0 |
$0 |
|
$305,000 |
| Idaho |
$6,000 |
$12,000 |
|
$500,000 |
| Montana |
$3,000 |
$6,000 |
Limits also apply to non-Montana 529 plans |
$396,000 |
| Nevada |
$0 |
$0 |
No state income tax |
$500,000 |
| New Mexico |
AGI |
AGI |
|
$500,000 |
| Oregon |
credit of up to $180 |
credit of up to $360 |
Limits are adjusted each year for inflation; 4-year carryforward of excess contributions |
$400,000 |
| Utah |
special |
special |
4.55% tax credit on up to $2,490 per beneficiary ($4,980 if married filing jointly) in 2025 |
$574,000 |
| Washington |
$0 |
$0 |
No state income tax |
$500,000 |
|
