Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted
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/bill/119/hr/1/eas/section-70117A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 529(c)(3)(C)(i)(III) is amended by striking before January 1, 2026, . The amendment made by this section shall apply to taxable years beginning after December 31, 2025.