For taxable years, beginning 1/1/2026, increases the maximum annual deduction for contributions to, and maximum account levels for, individual housing accounts. Takes effect 7/1/2050. (SD1)

Statutes affected:
HB286: 235-5.5
HB286 HD2: 235-5.5
HB286 HD1: 235-5.5
HB286 SD1: 235-5.5
Latest: 235-5.5