,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #ajcb  ,,in ,,the ,,house ,,of  
,,representatives  ,march #g1 #bjac ,mr4
 ,gardner 7for himself1 ,mr4 ,polis1    
,mr4 ,lowenthal1 ,mr4 ,meadows1 ,mr4    
,jones1 and ,mr4 ,gibson7 introduced the
 following bill2 which was referred to  
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to expand access to     
,coverdell education savings accounts4  
#a4 ,short title ,this ,act may be cited
 as the ,making ,college ,affordable    
,act of #bjac4  #b4 ,expansion of       
,coverdell education savings accounts   
7a7 ,increase in age limitation of      
beneficiary after which contributions to
 account cannot be made ,clause 7ii7 of 
section #ecj7;b77#a77;,a7 of the        
,internal ,revenue ,code of #aihf is    
amended by striking age #ah and         
inserting age #bf4  7b7 ,increase in    
annual dollar limitation on             
contributions to account  7#a7 ,in      
general ,clause 7iii7 of section        

#ecj7;b77#a77;,a7 of such ,code is      
amended by striking #b1jjj and inserting
 #aj1jjj4  7#b7 ,inflation adjustment   
,subsection 7b7 of section #ecj of such 
,code is amended by adding at the end   
the following new paragraph3  7#e7      
,inflation adjustment  7,a7 ,in general 
,in the case of any taxable year        
beginning in a calendar year after      
#bjac1 the dollar amount in paragraph   
7#a77;,a77iii7 shall be increased by an 
amount equal to--  7i7 such dollar      
amount1 multiplied by  7ii7 the         
cost-of-living adjustment determined    
under section #a7;f77#c7 for the        
calendar year1 determined by            
substituting calendar year #bjab for    
calendar year #aiib in subparagraph 7,b7
 thereof4  7,b7 ,rounding rule ,if any  
increase determined under subparagraph  
7,a7 is not a multiple of #ajj1 such    
amount shall be rounded to the nearest  
multiple of #ajj4  4  7c7 ,effective    
dates  7#a7 ,increase in age limitation 
,the amendments made by subsection 7a7  

shall apply to contributions made after 
the date of the enactment of this ,act4 
7#b7 ,increase in annual dollar         
limitation on contributions ,the        
amendments made by subsection 7b7 shall 
apply to contributions made in taxable  
years ending after the date of the      
enactment of this ,act4