529 Plans
Pennsylvania 529 Plan Rules
Pennsylvania's plan is PA 529. Pennsylvania allows a deduction of up to $19,000 per beneficiary a year, or $38,000 for a married couple filing jointly. Pennsylvania follows the federal rules. The plan says qualified K-12 withdrawals up to $20,000 per beneficiary a year get both federal and Pennsylvania tax benefits, and it adopted the expanded expense list.
- Plan
- PA 529
- State tax break
- Pennsylvania allows a deduction of up to $19,000 per beneficiary a year, or $38,000 for a married couple filing jointly.
- K-12 withdrawals
- State tax-free
- Detail
- Pennsylvania follows the federal rules. The plan says qualified K-12 withdrawals up to $20,000 per beneficiary a year get both federal and Pennsylvania tax benefits, and it adopted the expanded expense list.
- Maximum balance
- $511,758 per beneficiary across all PA 529 accounts
- Federal K-12 limit
- $20,000 a year per student
For the federal conditions on tutoring and the full list of K-12 expenses, see Can you use a 529 plan for tutoring?
Frequently asked questions
Does Pennsylvania give a tax deduction for 529 contributions?
Pennsylvania allows a deduction of up to $19,000 per beneficiary a year, or $38,000 for a married couple filing jointly.
Can I use a Pennsylvania 529 plan for tutoring?
Federal law allows it, and this state follows the federal treatment of K-12 withdrawals. Pennsylvania follows the federal rules. The plan says qualified K-12 withdrawals up to $20,000 per beneficiary a year get both federal and Pennsylvania tax benefits, and it adopted the expanded expense list. Under the federal rule, the tutor cannot be related to the student and must be a licensed teacher, have taught at an eligible educational institution, or be a subject matter expert.
Can I use a Pennsylvania 529 plan for private school or other K-12 costs?
Federal law allows up to $20,000 a year per student for K-12 tuition and the other listed expenses. Pennsylvania follows the federal rules. The plan says qualified K-12 withdrawals up to $20,000 per beneficiary a year get both federal and Pennsylvania tax benefits, and it adopted the expanded expense list.
What is the maximum balance in a Pennsylvania 529 plan?
$511,758 per beneficiary across all PA 529 accounts.
State rules: PA 529 official documents. Federal rules: IRS Tax Topic 313 and Public Law 119-21. Read October 6, 2026. This page is general information, not tax advice.
