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Oregon Revised Statutes

Or. Rev. Stat. § 178.355 (2026)

Withdrawals from accounts for higher education expenses; rules; report

✓ current as of May 2026
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      178.355 Withdrawals from accounts for higher education expenses; rules; report. (1) Withdrawal from an account may be made as prescribed by the rules adopted by the Oregon 529 Savings Board.

      (2) A financial institution shall report an account withdrawal during any calendar year to the account owner and the federal Internal Revenue Service. The report shall be made at the time and contain such information as required by law.

      (3) This section applies only to accounts established for qualified higher education expenses. [Formerly 348.870]