Which is not a characteristic of a $529$ Savings Plan?

Allow for college saving on a tax$-$deferred basis with attendance at any eligible education institution.

Distributions for qualified education expenses are federal and state income tax$-$free

No federal income tax deduction for contributions

Distributions from a College Savings Plan are federal and state $($usually$)$ income tax$-$free, even if they are used to pay for non$-$qualified e