Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted
Official source: Public Law 119-21, Section 70117 — 139 Stat. 167.
(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.