QUALIFIED TUITION PROGRAMS.

SEC. 1304. QUALIFIED TUITION PROGRAMS.(a) Permanent Extension of Modifications.—Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset provisions) shall not apply to section 402 of such Act (relating to modifications to qualified tuition programs).120 STAT. 1110(b) Regulatory Authority To Prevent Abuse.—Section 529 (relating to qualified tuition programs) is amended by adding at the end the following new subsection:“(f) Regulations.—Notwithstanding any other provision of this section, the Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section and to prevent abuse of such purposes, including regulations under chapters 11, 12, and 13 of this title.”.