Sec. 12. Distributions made to an ESA account under section 2 of this chapter or money in the ESA account may not be treated as income or a resource for purposes of qualifying for any other federal or state grant or program administered by the state or a political subdivision. As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.61.
Tax treatment; qualification for other programs
Ind. Code § 20-51.4-4-12, under Chapter 4. Account Program Fund and Accounts.
Ind. Code § 20-51.4-4-12