Don't Miss the Tax Deadline--Make Your Contribution Online
You may be eligible to receive a non-refundable income tax credit of 10% of the first $2,500 per beneficiary in 2009 by contributing to the Vermont Higher Education Plan before December 31, 2009. An Account Owner in the Vermont Higher Education Investment Plan who is a Vermont taxpayer may receive a nonrefundable tax credit of 10% of the first $2,500 contributed per beneficiary, per year.
*Contribution checks must be postmarked by December 31^st to meet the tax deadline. Online contributions made prior to 11:59 p.m. (ET) on December 31st will also count towards the 2009 tax year.

The credit is only available to taxpayers to the extent of their tax liability. A taxpayer who has received this credit is subject to repayment of up to a maximum of the total credits previously received if the taxpayer makes certain types of withdrawals from the Plan which are not qualified withdrawals.

^*Please read the Disclosure Booklet for full details on the state tax deduction guidelines.

C46552