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# Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70117-extension-of-rollovers-from-qualified-tuition-programs-to-able-accounts-permitted/
- Published: 2025-07-21T16:45:37.000Z
- Updated: 2026-09-26T07:40:09.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-199, #discussionbridge-revision-e84e2142b8aa3581adf1c5149e5ffd79372448f47046f17d0bd6391e15b25a40, #discussionbridge-resource-8cce8fec-41bf-445e-934a-43800d9d4e8c, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-1-providing-permanent-tax-relief, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(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.

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