The phrase "home state" refers to the place where someone was born or raised. It is the state that they consider their main or primary place of residence. Full definition
Before investing, the investor should consider whether the investor's or beneficiary's home state offers any state tax or other benefits available only from that state's 529 Plan. (fnbmn.com)
This change affects taxpayers who live in high state - tax states more than those whose home states don't tax as highly. (rocketlawyer.com)
This typically means you left your children's home state because either you or one of your children were in danger or physically harmed by the other parent. (info.legalzoom.com)