Payment from 529 plan of fees for admissions applications to higher education institutions

(a) In general Section 529(e)(3)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (ii), by striking the period at the end of clause (iii) and inserting, and, and by inserting after clause (iii) the following new clause: (iv) fees required of the beneficiary to apply for admission to any eligible educational institution.. (b) Effective date The amendments made by this section shall apply to distributions made after the date of the enactment of this Act.