,,ii  #aad? ,,congress  #b;d ,session   
,s4 #bgjc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ag1 #bjaf ,mr4   
,casey 7= himself & ,mr4 ,burr7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ rollov]s  
betwe5 #ebi programs & ,,able acc\nts4  
#a4 ,%ort title  ,?is ,act may be cit$ z
 ! ,,able ,f9ancial ,plann+ ,act4  #b4  
,rollov]s to ,,able programs f #ebi     
programs  7a7 ,9 g5]al ,clause 7i7 (    
section #ebi7;c77#c77;,c7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or at ! end ( subclause 7,i71 by /rik+ !
 p]iod at ! end ( subclause 7,,ii7 &    
ins]t+ 1 or1 & by add+ at ! end !       
foll[+3  7,,iii7 to an ,,able acc\nt 7z 
def9$ 9 section #ebi;,a7e77#f77 ( !     
designat$ b5efici>y or a memb] ( !      
family ( ! designat$ b5efici>y4         
,subclause 7,,iii7 %all n apply to s mu*
 ( a di/ribution :i*1 :5 add$ to all o!r
 contributions made to ! ,,able acc\nt =

 ! taxable ye>1 exce$s ! limitation "u  
section #ebi;,a7b77#b77;,b74 4  7b7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to di/ributions aft] 
! date ( ! enactm5t ( ?is ,act4  #c4    
,rollov]s to #ebi programs f ,,able     
acc\nts  7a7 ,9 g5]al ,clause 7i7 (     
section #ebi;,a7c77#a77;,c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$-- 7#a7  
by /rik+ su* paym5t or di/ribution1 into
 ano!r & ins]t+ su* paym5t or           
di/ribution--  7,i7 into ano!r  1  7#b7 
by /rik+ ! p]iod at ! end & ins]t+ 1 or1
 &  7#c7 by add+ at ! end ! foll[+ new  
clause3  7,,ii7 to a qualifi$ tuition   
program 7z def9$ 9 section #ebi7;b77 = !
 b5efit ( ! same designat$ b5efici>y or 
a memb] ( ! family ( su* designat$      
b5efici>y4  4  7b7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to di/ributions aft] ! date ( ! enactm5t
 ( ?is ,act4