,,ii  #aadth ,,congress  #b;d ,session  
,s4 #bgjc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #ag1    
#bjaf ,mr4 ,casey 7for himself and ,mr4 
,burr7 introduced the following bill2   
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to allow rollovers between #ebi   
programs and ,,able accounts4  #a4      
,short title  ,this ,act may be cited as
 the ,,able ,financial ,planning ,act4  
#b4 ,rollovers to ,,able programs from  
#ebi programs  7a7 ,in general ,clause  
7i7 of section #ebi7;c77#c77;,c7 of the 
,internal ,revenue ,code of #aihf is    
amended by striking or at the end of    
subclause 7,i71 by striking the period  
at the end of subclause 7,,ii7 and      
inserting 1 or1 and by adding at the end
 the following3  7,,iii7 to an ,,able   
account 7as defined in section          
#ebi;,a7e77#f77 of the designated       
beneficiary or a member of the family of
 the designated beneficiary4  ,subclause

 7,,iii7 shall not apply to so much of a
 distribution which1 when added to all  
other contributions made to the ,,able  
account for the taxable year1 exceeds   
the limitation under section            
#ebi;,a7b77#b77;,b74 4  7b7 ,effective  
date ,the amendments made by this       
section shall apply to distributions    
after the date of the enactment of this 
,act4  #c4 ,rollovers to #ebi programs  
from ,,able accounts  7a7 ,in general   
,clause 7i7 of section                  
#ebi;,a7c77#a77;,c7 of the ,internal    
,revenue ,code of #aihf is amended--    
7#a7 by striking such payment or        
distribution1 into another and inserting
 such payment or distribution--  7,i7   
into another  1  7#b7 by striking the   
period at the end and inserting 1 or1   
and  7#c7 by adding at the end the      
following new clause3  7,,ii7 to a      
qualified tuition program 7as defined in
 section #ebi7;b77 for the benefit of   
the same designated beneficiary or a    
member of the family of such designated 

beneficiary4  4  7b7 ,effective date    
,the amendments made by this section    
shall apply to distributions after the  
date of the enactment of this ,act4