Florida Statute 222.22
“Exemption of assets in qualified tuition programs, medical savings accounts, Coverdell education savings accounts, and hurricane savings accounts from legal process”
What it means
Section 222.22 protects several savings accounts. Money paid into or out of, and the assets and income of, a validly existing qualified tuition program under I.R.C. s. 529, including Florida Prepaid College Trust Fund contracts, is not liable to attachment, levy, garnishment, or legal process in favor of a creditor of any participant, purchaser, owner, contributor, or beneficiary.
The same protection covers health savings and medical savings accounts under I.R.C. ss. 220 and 223 and Coverdell education savings accounts under s. 530. A qualified ABLE program under s. 529A, including the Florida ABLE program, is protected too, except as provided in s. 1009.986(7).
Subsection (4) addresses hurricane savings accounts equal to twice the insurance deductible for a homestead residence. By its terms it takes effect only when the federal government provides tax-exempt or tax-deferred status to such an account.
- 529 plans, including Florida Prepaid College Trust Fund contracts, are not liable to legal process in favor of creditors of participants, owners, contributors, or beneficiaries. (§ 222.22(1))
- Health savings and medical savings accounts under I.R.C. ss. 220 and 223 receive the same protection. (§ 222.22(2))
- Coverdell education savings accounts under I.R.C. s. 530 receive the same protection. (§ 222.22(3))
- Hurricane savings accounts are covered only when federal tax-exempt or tax-deferred status is provided for them. (§ 222.22(4)(c))
- ABLE program accounts under I.R.C. s. 529A are protected, except as provided in s. 1009.986(7). (§ 222.22(5))
Text of the statute (2026)
(1) Moneys paid into or out of, the assets of, and the income of any validly existing qualified tuition program authorized by s. 529 of the Internal Revenue Code of 1986, as amended, including, but not limited to, the Florida Prepaid College Trust Fund advance payment contracts under s. 1009.98 and Florida Prepaid College Trust Fund participation agreements under s. 1009.981, are not liable to attachment, levy, garnishment, or legal process in the state in favor of any creditor of or claimant against any program participant, purchaser, owner or contributor, or program beneficiary.
(2) Moneys paid into or out of, the assets of, and the income of a health savings account or medical savings account authorized under ss. 220 and 223 of the Internal Revenue Code of 1986, as amended, are not liable to attachment, levy, garnishment, or legal process in this state in favor of any creditor of or claimant against any account participant, purchaser, owner or contributor, or account beneficiary.
(3) Moneys paid into or out of, the assets of, and the income of any Coverdell education savings account, also known as an educational IRA, established or existing in accordance with s. 530 of the Internal Revenue Code of 1986, as amended, are not liable to attachment, levy, garnishment, or legal process in this state in favor of any creditor of or claimant against any account participant, purchaser, owner or contributor, or account beneficiary.
(c) This subsection shall take effect only when the Federal Government provides tax-exempt or tax-deferred status to a hurricane savings account, disaster savings account, or other similar account created to cover an insurance deductible or other uninsured portion of the risks of loss from a hurricane, rising flood waters, or other catastrophic windstorm event.
(5) Except as provided in s. 1009.986(7), as it relates to any validly existing qualified ABLE program authorized by s. 529A of the Internal Revenue Code, including, but not limited to, the Florida ABLE program participation agreements under s. 1009.986, moneys paid into or out of such a program, and the income and assets of such a program, are not liable to attachment, levy, garnishment, or legal process in this state in favor of any creditor of or claimant against any designated beneficiary or other program participant.
Excerpts are the subsections the summary relies on. Read the full official text of § 222.22.
History. s. 2, ch. 88-313; s. 2, ch. 89-296; s. 5, ch. 91-429; s. 2, ch. 98-159; s. 50, ch. 98-421; s. 2, ch. 99-220; s. 926, ch. 2002-387; s. 2, ch. 2005-101; s. 3, ch. 2015-56.
How it applies
Section 222.22 addresses creditor claims against these accounts, not who controls them after an owner's death. For each listed program or account, the text protects moneys paid in or out, the assets, and the income from attachment, levy, garnishment, or legal process in favor of creditors of the participants, owners, contributors, or beneficiaries it names. Subsection (5) makes the ABLE protection subject to s. 1009.986(7), and subsection (4) takes effect only if federal law gives hurricane savings accounts tax-exempt or tax-deferred status.
Related sections
Questions people ask
Sources
- Florida Statutes s. 222.22 (2026), Florida Senate (“are not liable to attachment, levy, garnishment, or legal process in the state in favor of any creditor of or claimant against any program participant, purchaser, owner or contributor, or program beneficiary.”)
Last checked: October 17, 2026
Published by the Probate.Help editorial team.How these pages are written and checked.