Pub. L. 119-21, tit. VII, subtit. A, ch. 1, sec. 70117 (as amended)

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

Year: 2025Length: 47 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 U.S.C. 529 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
Cross-references to the US Code
26 U.S.C. 529 note
Pub. L. 119-21, tit. VII, subtit. A, ch. 1, sec. 70117 (as amended): EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO ABLE ACCOUNTS PERMITTED. | Justis AI