Can my spouse and I set up a joint account?

No. One individual or entity must own each account. You and your spouse may each establish separate accounts for the same beneficiary or for different beneficiaries. You may name your spouse as your successor owner in the event you die, if you so desire. If you and your spouse open separate accounts and file your Louisiana Income Tax Return jointly, you will be able to deduct deposits to START accounts from Louisiana State Taxable Income up to a maximum of $4,800 per year, per beneficiary.