Most states require that contributions to a 529 plan be made before the end of the year to get a state income tax deduction or credit for that year.
http://www.usnews.com/education/best-colleges/paying-for-college/articles/2013/04/12/3-tax-time-tips-for-college-savers?s_cid=rss:3-tax-time-tips-for-college-savers
http://www.usnews.com/education/best-colleges/paying-for-college/articles/2013/04/12/3-tax-time-tips-for-college-savers?s_cid=rss:3-tax-time-tips-for-college-savers
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