District Of Columbia § 47-4501 - Definitions.
Full text of District Of Columbia D.C. Code § 47-4501 — Definitions., with citation guidance and answers to common questions.
§ 47-4501. Definitions.
47-4501For the purposes of this chapter, the term:
“Account” means a college savings account established under .
“Account owner” means the individual or organization who enters into a college savings agreement under this chapter establishing an account. The account owner may also be the designated beneficiary of the account.
Repealed.
“Designated beneficiary” shall have the same meaning as in section 529(e)(1) of the Internal Revenue Code [26 U.S.C. § 529(e)(1)].
“Eligible institution” shall have the same meaning as “eligible educational institution” in section 529(e)(5) of the Internal Revenue Code [26 U.S.C. § 529(e)(5)].
“Internal Revenue Code” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).
“Member of the family” shall have the same meaning as in section 529(e)(2) of the Internal Revenue Code [26 U.S.C. § 529(e)(2)].
“Program” means the District of Columbia College Savings Program established under , including the Trust established therewith.
“Qualified higher education expenses” shall have the same meaning as in section 529(e)(3) of the Internal Revenue Code [26 U.S.C. § 529(e)(3)].
“Qualified withdrawal” means a withdrawal from an account to pay the qualified higher education expenses of the designated beneficiary of the account.
“Trust” means the District of Columbia College Savings Program Trust established under .
“Trustee” means the trustee of the District of Columbia College Savings Program Trust.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4501
What does D.C. Code § 47-4501 cover?
Section 47-4501 ("Definitions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-4501?
A common citation format is "D.C. Code § 47-4501" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-4501 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.