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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4666.702. State tax exemption

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Property of funds.--The property of the program and the earnings from the program shall be exempt from all taxation by the Commonwealth and its political subdivisions.

(b) Contributions.--Contributions made to an account, any increase in the value of those contributions, the retention or transfer during life or as a result of death of any legal interest in an account and payment of qualified disability expenses of eligible individuals from an account shall be exempt from all taxation by the Commonwealth and its political subdivisions.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4666.702. State tax exemption - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-4666-702/

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