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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 110017 · H.R. 1

Extension of rollovers from qualified tuition programs to ABLE accounts permitted

Title VII — Finance › Subtitle A — Tax › Chapter 1 — Providing permanent tax relief for middle-class families and workers

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On the Senate calendar → Senate changes · Sec. 70117

(a) In general Section 529(c)(3)(C)(i)(III) is amended by striking before January 1, 2026,. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 EASSEC. 70117

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