Some states, such as Arizona, Kansas, Maine, and Pennsylvania allow a state income tax deduction for a contribution to a Qualified Tuition Plan. The amount of this deduction is limited to a certain amount per donor (e.g. Pennsylvania’s limit is the largest at $14,000 per donor per year.). Therefore, to get the maximum state income tax deduction benefit, the donor should consider spreading out the contributions over several years rather than making a large lump sum that will exceed the annual deduction limit.