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  "notes": "The map uses color-coding to distinguish between tax parity states, tax-neutral states, and states with in-state only tax breaks.",
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      "text": "Tax parity states: These states offer a tax deduction for contributing to any 529 plan, including out-of-state plans that may be more attractive than the in-state option.",
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      "text": "1. Savingforcollege.com, as of January 2026. State rules are subject to change. 2. Arkansas offers larger tax deductions for contributions made to an in-state 529 plan. Minnesota offers either a tax deduction or tax credit, depending on income.",
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