Tax Law Changes
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      Tax Facts and Figures 2021

      Qualified Tuition Plans (529 plans) 

      • Distributions for qualifying expenses for college students or apprentices are not taxable. 
      • Distributions up to $10,000 per student are allowed for tuition expenses for a public, private, or religious elementary or secondary school. 
      • Cumulative distributions up to $10,000 per beneficiary and sibling for qualified education debt