Question about 529 plan rollover to ABLE account: does Georgia have a provision to recapture state income tax deduction if a 529 plan is later rolled over to an ABLE account? Georgia permits taxpayers to take a state income tax deduction equal to 20% of the annual 529 plan contribution, up to $4K per individual ($8K for a couple). If the recipient of a 529 plan decides not to attend college or other postsecondary education, I understand that a 529 can be rolled over to an ABLE account for disabled individuals. If the 529 funds are rolled over to an ABLE account, does the state require repayment of any tax deductions obtained previously?
