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A family or individual whose household income is less than or equal to 300% of the federal poverty level may open an individual development account for the purpose of accumulating and withdrawing moneys for assistive technology expenditures. Assistive technology means any item, or piece of equipment that is used to increase, maintain or improve functional capabilities of individuals with disabilities. A contributor to an Assistive Technology Individual Development Account shall be allowed a credit against state income tax equal to 25% of the contribution amount. Claim this credit on Assistive Technology Contribution Credit schedule (K-42).
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