[§256-2] College savings program established. There is established the college savings program. The purpose of this program is to enable families to save for college tuition and other expenses through college accounts. The program shall provide college accounts to:
(1) Enable residents of this State and other states to benefit from the tax incentive provided for qualified state tuition programs under the Internal Revenue Code of 1986, as amended; and
(2) Attract students to public and private colleges and universities within the State. [L 1999, c 81, pt of §2]
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