LAC 28:VI.701
LAC 28:VI.701. General Provisions
Cite as La. Admin. Code tit. 28, pt. VI, § 701
A. The Student Tuition and Revenue Trust Kindergarten through Twelfth Grade Program (START K12) was enacted in 2018 to implement provisions of the Tax Cuts and Jobs Act which allows Internal Revenue Code Section 529 college savings account funds to be used for tuition expenses related to enrollment in kindergarten through twelfth grade.
B. The purposes of the START K12 are the following:
1. To allow account owners to save for the tuition expenses related to enrollment in kindergarten through twelfth grade; and
2. To comply fully with Internal Revenue Code Section 529.