When you open a 529 plan with you as the owner and you make a contribution to it then YOU are the owner no matter who the beneficiary will be so you get the deduction. However if you put money into a 529 plan set up under a different owner then that owner gets the deduction. Do you see the difference in who gets to claim the credit ? If so then all the info you posted makes sense and are in agreement.
So if you make a contribution to a plan you do now own it is like making a gift to the owner of the account and they get the credit for the contribution you made on their behalf.
