§ 695-a. Purposes. The purposes of the tuition savings program shall be to authorize the establishment of family tuition accounts and to provide guidelines for the maintenance of such accounts to:
1. Enable residents of this state and other states to benefit from the tax incentive provided for qualified state tuition programs under the Internal Revenue Code of 1986, as amended; and
2. Attract students to public and private colleges and universities within the state.
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