The 50-State Comparison on 529 Education Savings Plans provides a national comparison of state policies and activities related to state 529 education savings plans. It focuses on three main categories of state policies related to 529 plans: contributions, withdrawals, and eligible expenses. The information in this resource was gathered from state statutes, regulations, program information on state websites, and program disclosure documents. This document shows information for all states regarding if state statute explicitly references the federal tax code regarding eligible expenses. Of the states with a 529 plan, 46 states and the District of Columbia have state statutes that explicitly references the federal tax code regarding eligible expenses. [View the full "50-State Comparison: 529 Education Savings Plans" here: https://www.ecs.org/50-state-comparison-529-education-savings-plans.]