Louisiana Administrative Code
Title 28 - EDUCATION
Part VI - Student Financial Assistance-Higher Education Savings
Chapter 7 - START K12
Section VI-701 - General Provisions
Universal Citation: LA Admin Code VI-701
Current through Register Vol. 50, No. 9, September 20, 2024
A. The Student Tuition and Revenue Trust Kindergarten through Twelfth Grade Program (START K12) was enacted in 2018 to implement provisions of the Tax Cuts and Jobs Act which allows Internal Revenue Code Section 529 college savings account funds to be used for tuition expenses related to enrollment in kindergarten through twelfth grade.
B. The purposes of the START K12 are the following:
1. To allow account owners to save for the
tuition expenses related to enrollment in kindergarten through twelfth grade;
and
2. To comply fully with
Internal Revenue Code Section 529
AUTHORITY NOTE: Promulgated in accordance with R.S. 17:3100.1 et seq
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