If you use 529 money for an out of state college do you lose the tax deduction?

Using 529 plan funds for an out-of-state college does not result in losing the tax deduction. The tax benefits of a 529 plan, such as tax-free growth and tax-free withdrawals for qualified education expenses, apply regardless of the state in which the college is located. However, some states do have specific residency requirements or may offer state tax deductions or credits only for contributions made to their own state-sponsored 529 plans. It's important to check your state's regulations for any potential implications.