In addition to amounts added to federal adjusted gross income pursuant to subsection
(b), section twelve of this article, unless already included in federal adjusted gross
income for the taxable year, there shall be added to federal adjusted gross income
any amount previously deducted from federal adjusted gross income under section twelve-a
of this article for amounts deposited into a prepaid tuition contract or other college
savings plan administered by the board of trustees of the college prepaid tuition
and savings program, pursuant to article thirty, chapter eighteen of this code and
subsequently withdrawn from the prepaid tuition contract or other college savings
plan, that was used for purposes other than those qualified expenses authorized by
I.R.C. § 529. The provisions of this section are effective for taxable years beginning after the
thirty-first day of December, two thousand three.
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