,,ii  #aae? ,,congress  #a/ ,session    
,s4 #haf  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #d1 #bjag,mr4   
,casey 7= himself1 ,mr4 ,burr1 & ,mr4   
,van ,holl57 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 f #ebi programs to ,,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