SB604-SA1,1,13
6"71.05
(6) (a) 27. Except as provided in subd. 28.,
any accumulated interest,
7dividends, or other gain that accrues from an account described under s. 16.643
8during the taxable year in which a withdrawal occurs from such an account if any
9amount of the money or other assets in the account is withdrawn by, or at the
10direction of, an account owner to the extent that an amount is not included in federal
11adjusted gross income, any amount withdrawn from a qualified ABLE account
12described under section 529A (b) (1) of the Internal Revenue Code for any reason
13other than the".
SB604-SA1,2,1210
71.98
(7) ABLE accounts. For taxable years beginning after December 31,
112015, section 303 of Division Q of P.L.
114-113, related to state of residence changes
12that relate to qualified ABLE accounts.".