Extension of Rollovers from Qualified Tuition Programs to Able Accounts Permitted
Section 70117 · Sec. 70117 ·
What this chapter is about
This part takes an end date out of a rollover rule. Money may still move from a college savings plan to an ABLE account. The change starts with tax years after December 31, 2025.
“Section 529(c)(3)(C)(i)(III) is amended by striking "before January 1, 2026,".”
The section strikes the words before January 1, 2026 from section 529(c)(3)(C)(i)(III) of the Internal Revenue Code of 1986. That provision is not indexed here, so this record states the change and stops.
What the document actually says
“Section 529(c)(3)(C)(i)(III) is amended by striking "before January 1, 2026,".”
That sentence, in plain words
Words setting an end date are taken out. Those words were before January 1, 2026.
What this is about
So the rollover rule carries on with no end year. What the rule says is not recorded here. The tax code is not indexed on this site.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70117 in the PDF
What the document says
“The amendment made by this section shall apply to taxable years beginning after December 31, 2025.”
The section applies its amendment to taxable years beginning after December 31, 2025.
What the document actually says
“The amendment made by this section shall apply to taxable years beginning after December 31, 2025.”
That sentence, in plain words
The change starts with tax years that begin after December 31, 2025.
What this is about
Earlier tax years are not touched. The old rule still holds for them. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Both things the section does: strike the end date, and fix the effective date.
Nothing in the section is left out. It has two subsections and each is recorded.
The section works by amending section 529(c)(3)(C)(i)(III) of the Internal Revenue Code of 1986, which is not indexed here, so what the rollover rule says cannot be checked against anything on this site.
