Pub. L. 117-328, div. T, tit. I, sec. 124

MODIFICATION OF AGE REQUIREMENT FOR QUALIFIED ABLE PROGRAMS.

EnactedYear: 2022Length: 50 wordsOfficial source

SEC. 124. MODIFICATION OF AGE REQUIREMENT FOR QUALIFIED ABLE PROGRAMS.(a) In General.—Section 529A(e) is amended by striking “age 26” each place it appears in paragraphs (1)(A) and (2)(A)(i)(II) and inserting “age 46”. (b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.