Pub. L. 119-21, tit. VII, subtit. A, ch. 1, sec. 70117

EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO ABLE ACCOUNTS PERMITTED.

EnactedYear: 2025Length: 44 wordsOfficial source
SEC. 70117. EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO ABLE ACCOUNTS PERMITTED.(a) In General.—Section 529(c)(3)(C)(i)(III) is amended by striking “before January 1, 2026,”.(b) 26 USC 529 note.Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
Pub. L. 119-21, tit. VII, subtit. A, ch. 1, sec. 70117: EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO ABLE ACCOUNTS PERMITTED. | Justis AI