,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dccc  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bg1 #bjad    
,ms4 ,jenkins 7for herself1 ,mr4 ,kind1 
and ,mr4 ,young of ,indiana7 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 improve #ebi 
plans4  #a4 ,computer technology and    
equipment allowed as a qualified higher 
education expense for section #ebi      
accounts  7a7 ,made permanent ,clause   
7iii7 of section #ebi7;e77#c77;,a7 of   
the ,internal ,revenue ,code of #aihf is
 amended by striking in #bjji or #bjaj4 
7b7 ,only for use primarily by the      
beneficiary ,clause 7iii7 of section    
#ebi7;e77#c77;,a7 of such ,code is      
amended by striking used by the         
beneficiary and the beneficiary's family
 and inserting used primarily by the    
beneficiary4  7c7 ,effective date ,the  
amendments made by this section shall   
apply to expenses paid or incurred after

 ,december #ca1 #bjaj4  #b4 ,investment 
direction under qualified tuition       
programs  7a7 ,in general ,paragraph    
7#d7 of section #ebi7;b7 of the         
,internal ,revenue ,code of #aihf is    
amended by striking the period at the   
end and inserting more frequently than  
#d times per calendar year44  7b7       
,clerical amendment ,the heading for    
paragraph 7#d7 of section #ebi7;b7 of   
such ,code is amended by striking ,no   
investment direction and inserting      
,limited investment direction4  7c7     
,effective date ,the amendments made by 
this section shall apply to years       
beginning after ,december #ca1 #bjac4   
#c4 ,elimination of distribution        
aggregation requirements  7a7 ,in       
general ,clause 7ii7 of section         
#ebi7;c77#c77;,d7 of the ,internal      
,revenue ,code of #aihf is amended by   
inserting before the comma at the end   
the following3 1 except for purposes of 
calculating the earnings portion of any 
distribution44  7b7 ,effective date ,the

 amendment made by this section shall   
apply to distributions after ,december  
#ca1 #bjac4  #d4 ,contribution of       
amounts previously distributed in case  
of withdrawal from school  7a7 ,in      
general ,paragraph 7#c7 of section      
#ebi7;c7 of the ,internal ,revenue ,code
 of #aihf is amended by adding at the   
end the following new subparagraph3     
7,e7 ,special rule for contributions    
relating to withdrawal from school ,in  
the case of a beneficiary who receives a
 refund of any qualified higher         
education expenses from an eligible     
educational institution in connection   
with withdrawal from enrollment at such 
institution1 subparagraph 7,a7 shall not
 apply to that portion of any           
distribution for the taxable year which 
is recontributed to a qualified tuition 
program of which such individual is a   
beneficiary1 but only to the extent such
 recontribution is made not later than  
#fj days after the date of such refund  
and does not exceed the refunded amount4

  4  7b7 ,effective date ,the amendment 
made by this section shall apply with   
respect to distributions after ,december
 #ca1 #bjac4  #e4 ,special rollover to  
,roth ,,ira from long-term qualified    
tuition program  7a7 ,in general        
,paragraph 7#c7 of section #ebi7;c7 of  
the ,internal ,revenue ,code of #aihf1  
as amended by this ,act1 is amended by  
adding at the end the following new     
subparagraph3  7,f7 ,special rollover to
 ,roth ,,ira from long-term qualified   
tuition program ,for purposes of this   
section--  7i7 ,in general ,in the case 
of a distribution from a qualified      
tuition program which has been          
maintained by an account owner for the  
#aj-year period ending on the date of   
such distribution--  7,i7 subparagraph  
7,a7 shall not apply to any portion of  
such distribution which1 not later than 
#fj days after such distribution1 is    
paid into a ,roth ,,ira maintained for  
the benefit of such account owner or the
 designated beneficiary under such      

qualified tuition program1 and  7,,ii7  
such portion shall be treated as a      
rollover contribution for purposes of   
section #djh;,a7e74  7ii7 ,limitation   
,clause 7i7 shall only apply to so much 
of any distribution as does not exceed  
the lesser of--  7,i7 #be1jjj1 or       
7,,ii7 the aggregate amount contributed 
to the program 7and earnings            
attributable thereto7 before the #e-year
 period ending on the date of the       
distribution4  4  7b7 ,qualified        
rollover contribution ,paragraph 7#a7 of
 section #djh;,a7e7 of such ,code is    
amended by striking the period at the   
end of subparagraph 7,b7 and inserting 1
 and and by inserting after subparagraph
 7,b7 the following new subparagraph3   
7,c7 from a covered qualified tuition   
program 7as defined in section          
#ebi7;c77#c77;,f77ii774  4  7c7         
,effective date ,the amendments made by 
this section shall apply with respect to
 distributions after ,december #ca1     
#bjac4