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 provides information on what, if any, state penalties exist for nonqualified expenses. Withdrawals for nonqualified expenses require payment of deferred federal taxes, including an additional 10 percent penalty. Four states also require additional penalties. [View the full "50-State Comparison: 529 Education Savings Plans" here: https://www.ecs.org/50-state-comparison-529-education-savings-plans.]