61 chapters · 1,419 sections in this title.
D.C. Code § 47-4501 Definitions
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For the purposes of this chapter, the term: (1) “Account” means a college savings account established under § 47-4503. (2) “Account owner” means the individual or organization who enters into a college savings agreement under this chapter establishing an account. The account owne…
D.C. Code § 47-4502 Program established
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There is established the District of Columbia College Savings Program, which authorizes the creation of college savings accounts to enable residents of the District of Columbia to benefit from the tax incentives provided for qualified tuition programs under the Internal Revenue C…
D.C. Code § 47-4503 College savings accounts
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(a) An account may be established by any person who desires to save money for the payment of qualified higher education expenses of a designated beneficiary by entering into a college savings agreement. An account shall not be held jointly. (b) An application for an account shall…
D.C. Code § 47-4505 Administration and initial implementation of the Program
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(a) The Chief Financial Officer shall take such action as may be necessary to effectuate the Trust, issue regulations with respect to the Program, and in connection therewith, the Trust, and otherwise initiate the implementation and administration of the Program consistent with t…