Not for 2016, however, effective January 1, 2017 through the 2021 tax year, contributions to one of the two Massachusetts 529 plans of up to $1,000 per year by an individual, and
up to $2,000 per year by a married couple filing jointly, are deductible
in computing Massachusetts taxable income. There are no restrictions on who the beneficiary can be, so a grandchild would qualify.
