,,ii  #aagth ,,congress  #b;d ,session  
,s4 #dajc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #bh1    
#bjbb,ms4 ,hassan 7for herself and ,ms4 
,collins7 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 treat contributions to a    
qualified tuition program as qualified  
retirement savings contributions for    
purposes of the saver's credit4  #a4    
,short title ,this ,act may be cited as 
the ,helping ,parents ,save for ,college
 ,act of #bjbb4  #b4 ,treatment of      
contributions to qualified tuition      
program  7a7 ,in general ,paragraph 7#a7
 of section #be;,b7d7 of the ,internal  
,revenue ,code of #aihf is amended--    
7#a7 by striking and at the end of      
subparagraph 7,c71  7#b7 by striking the
 period at the end of subparagraph 7,d7 
and inserting 1 and1 and  7#c7 by adding
 at the end the following new           
subparagraph3  7,e7 the amount of any   

contributions made by such individual to
 any qualified tuition program 7as      
defined in section #ebi7;b77 of which   
the individual or a dependent of the    
individual is the designated beneficiary
 7as defined in section #ebi7;e77#a774  
4  7b7 ,effective date ,the amendments  
made by this section shall apply to     
taxable years beginning after the date  
of the enactment of this ,act4  #c4     
,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 #aihf is amended by adding at the   
end the following new subparagraph3     
7,e7 ,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 the
 amount applicable to the account owner 
under section #djh;,a7c77#b7 for the    
taxable year1 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 the ,internal    
,revenue ,code of #aihf is amended--    
7#a7 by striking contribution-- and     
inserting contribution to a ,roth       
,,ira--1  7#b7 by striking to a ,roth   

,,ira in subparagraph 7,a71  7#c7 by    
striking the period at the end of       
subparagraph 7,b7 and inserting 1 or1   
and  7#d7 by inserting after            
subparagraph 7,b7 the following new     
subparagraph3  7,c7 from a qualified    
tuition program to the extent provided  
in section #ebi7;c77#c77;,e74  4  7c7   
,effective date ,the amendments made by 
this section shall apply with respect to
 distributions in taxable years         
beginning after the date of the         
enactment of this ,act4