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S. 5550IntroducedSenate · nowHousePresidentLawIn committee
Sec. 2 · S. 5550

Elimination of aggregate limitation on 529 rollovers to Roth IRA

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(a) In general Clause (ii) of section 529(c)(3)(E) of the Internal Revenue Code of 1986 is amended— (1) by striking subclause (II), and (2) by striking Limitations.— and all that follows through Clause (i) shall only apply and inserting Annual limitation.—Clause (i) shall only apply. (b) Effective date The amendments made by this section shall apply to distributions made in taxable years beginning after the date of the enactment of this Act.

Sec. 2: Elimination of aggregate limitation on 529 rollovers to Roth IRA · Public Law Tracker