119th CongressS. 2206
Introduced in Senate
A bill to amend the Internal Revenue Code of 1986 to increase the limitation on distributions from 529 accounts for qualified higher education expenses.
SEC. 1. INCREASE IN LIMITATION FOR QUALIFIED HIGHER EDUCATION EXPENSES FROM 529 ACCOUNTSTrack this section →
(a) In general The last sentence of section 529(e)(3) of the Internal Revenue Code of 1986 is amended by striking $10,000 and inserting $20,000. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
•S 2206 ISText from GovInfo