The Maine NextGen Investing Plan is a 529 plan that anyone can participate in, no matter where they live in the United States. Earnings grow federal income tax free when funds are used for qualified higher education expenses.  Assets can be used at most accredited post-secondary schools in the U.S. for tuition, room, board, books, and supplies.  Some foreign schools are also eligible.  Furthermore there are no income restrictions on participation in this 529 plan.