26 U.S.C. 529: Qualified tuition programs

2022

• Pub. L. 117–328, §126(a), added subpar. (E). (Consolidated Appropriations Act, 2023) Law text · (c)
• Pub. L. 117–328, §126(c), designated existing provisions as par. (1), inserted heading, substituted "by this paragraph" for "by this subsection", and added par. (2). (Consolidated Appropriations Act, 2023) Law text · (d)

2019

• Pub. L. 116–94, §302(a), added par. (8). (Further Consolidated Appropriations Act, 2020) Law text · (c)
• Pub. L. 116–94, §302(b)(1), added par. (9). (Further Consolidated Appropriations Act, 2020) Law text · (c)

2018

• Pub. L. 115–141, §101(l)(15), substituted "American Opportunity" for "Hope" in heading. (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §401(a)(127), substituted "a Coverdell" for "an Coverdell". (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §401(a)(128), substituted comma for semicolon at end of cl. (i) and inserted ", and" at end of cl. (ii). (Consolidated Appropriations Act, 2018) Law text · (e)

2017

• Pub. L. 115–97, §11025(a), added subcl. (III) and inserted concluding provisions. Law text · (c)
• Pub. L. 115–97, §11032(a)(1), added par. (7). Law text · (c)
• Pub. L. 115–97, §11032(a)(2), inserted at end of concluding provisions "The amount of cash distributions from all qualified tuition programs described in subsection (b)(1)(A)(ii) with respect to a beneficiary during any taxable year shall, in the aggregate, include not more than … Law text · (e)

2015

• Pub. L. 114–113, §302(c)(1), added subpar. (D). (Consolidated Appropriations Act, 2016) Law text · (c)
• Pub. L. 114–113, §302(b)(1), struck out subpar. (D). Text read as follows: "For purposes of applying section 72— (Consolidated Appropriations Act, 2016) Law text · (c)
• Pub. L. 114–113, §302(a)(1), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: "expenses paid or incurred in 2009 or 2010 for the purchase of any computer technology or equipment (as defined in section 170(e)(6)(F)(i)) or Internet access and related… (Consolidated Appropriations Act, 2016) Law text · (e)

2014

• Pub. L. 113–295 substituted "Limited" for "No" in heading and "may, directly or indirectly, direct the investment of any contributions to the program (or any earnings thereon) no more than 2 times in any calendar year." for "may not directly or indirectly direct the investment of an… Law text · (b)

2009

• Pub. L. 111–5 added cl. (iii) and concluding provisions. (American Recovery and Reinvestment Act of 2009) Law text · (e)

2006

• Pub. L. 109–280, which directed the addition of subsec. (f) to section 529, without specifying the act to be amended, was executed by making the addition to this section, which is section 529 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. (Pension Protection Act of 2006) Law text · (f)

2005

• Pub. L. 109–135 substituted "Coverdell education savings account" for "education individual retirement account". (Gulf Opportunity Zone Act of 2005) Law text · (c)

2004

• Pub. L. 108–311, §406(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The taxes imposed by chapters 12 and 13 shall apply to a transfer by reason of a change in the designated beneficiary under the program (or a rollover… (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–311, §207(21), substituted "subparagraphs (A) through (G) of section 152(d)(2)" for "paragraphs (1) through (8) of section 152(a)". (Working Families Tax Relief Act of 2004) Law text · (e)

2002

• Pub. L. 107–147 substituted "subsection (b)(6)" for "subsection (b)(7)". (Job Creation and Worker Assistance Act of 2002) Law text · (e)

2001

• Pub. L. 107–16, §402(a)(4)(D), struck out "State" before "tuition" in section catchline. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §402(a)(4)(C), substituted "Qualified tuition" for "Qualified State tuition" in heading. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §402(a)(1), (4)(A), in introductory provisions, substituted "qualified tuition" for "qualified State tuition" and inserted "or by 1 or more eligible educational institutions" after "thereof", and added concluding provisions. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §402(a)(2), inserted "in the case of a program established and maintained by a State or agency or instrumentality thereof," before "may make". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §402(a)(3)(A), (4)(A), redesignated pars. (4) to (7) as (3) to (6), respectively, substituted "qualified tuition" for "qualified State tuition" wherever appearing, and struck out heading and text of former par. (3). Text read as follows: "A program shall not b… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (b)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c), (3)
• Pub. L. 107–16, §402(b)(1), amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: "Any benefit furnished to a designated beneficiary under a qualified tuition program shall be treated as a distribution to the beneficiary." (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–22 substituted "Coverdell education savings" for "education individual retirement" in heading. Law text · (c)
• Pub. L. 107–16, §402(c)(3), inserted "or programs" after "beneficiaries" in heading. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(c)(1), substituted "transferred—" for "transferred", added subcl. (I), and designated existing provisions "to the credit" as subcl. (II). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(c)(2), added cl. (iii). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(g)(1), inserted "except to the extent provided by the Secretary," before "all distributions". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(g)(2), inserted "except to the extent provided by the Secretary," before "the value". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(a)(3)(B), added par. (6). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d), (e), (C)
• Pub. L. 107–16, §402(d), added subpar. (D). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)
• Pub. L. 107–16, §402(f), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: "The term 'qualified higher education expenses' means tuition, fees, books, supplies, and equipment required for the enrollment or attend… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)
• Pub. L. 107–16, §402(e), reenacted heading without change and amended text of cl. (ii) generally. Prior to amendment, text read as follows: "The amount treated as qualified higher education expenses by reason of the preceding sentence shall not exceed the minimum amount (appl… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)
• Pub. L. 107–16, §402(a)(4)(A), substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)

2000

• Pub. L. 106–554 struck out "under guaranteed plans" after "students" in heading. (Consolidated Appropriations Act, 2001) Law text · (e)

1998

• Pub. L. 105–206, §6004(c)(2), substituted "section 72" for "section 72(b)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6004(c)(3), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: "The term 'member of the family' means— (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)

1997

• Pub. L. 105–34, §211(b)(4), inserted "directly or indirectly" after "may not". (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §211(b)(3)(A)(i), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "In no event shall a contribution to a qualified State tuition program on behalf of a designated beneficiary be treated as a taxable gift for purposes of chapt… (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §211(d), substituted "section 72(b)" for "section 72". (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §211(b)(3)(B), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: "The value of any interest in any qualified State tuition program which is attributable to contributions made by an individual to such program on behalf of any de… (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §211(b)(3)(A)(ii), amended heading and text of par. (5) generally. Prior to amendment, text read as follows: "For purposes of section 2503(e), the waiver (or payment to an educational institution) of qualified higher education expenses of a designated beneficiary und… (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §211(e)(2)(A), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: (Taxpayer Relief Act of 1997) Law text · (d)
• Pub. L. 105–34, §1601(h)(1)(A), substituted "subsection (c)(3)(C)" for "subsection (c)(2)(C)". (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §1601(h)(1)(B), inserted "(or agency or instrumentality thereof)" after "local government". (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §211(b)(1), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "The term 'member of the family' has the same meaning given such term as section 2032A(e)(2)." (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §211(a), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "The term 'qualified higher education expenses' means tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiar… (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §211(b)(2), added par. (5). (Taxpayer Relief Act of 1997) Law text · (e)