MS SB2213

Allows Mississippi taxpayers to deduct contributions made to qualified tuition programs (Section 529 plans) established and maintained by other states or their agencies, up to the maximum annual deduction limit allowed for Mississippi's own college savings program.

Aligns out-of-state Section 529 plan contributions with Mississippi's Affordable College Savings (MACS) Program deduction limits under Section 37-155-113.

Makes conforming amendments to Mississippi Code Section 27-7-18 to add the new deduction for out-of-state qualified tuition programs as subsection (4)(c).

Effective January 1, 2010.