United StatesBill text would make the annual limit the only stated limit on 529-to-Roth rollovers
People moving savings from a 529 education program to a Roth IRA would face only the annual limit under this rule, starting in tax years beginning after enactment.
What it does
The bill text would make the annual limit the only limit under this rollover rule. The text does not give the limit’s amount.
Argument forMaking the annual limit the only stated limit could let people move more unused education savings into retirement accounts over time.
Argument againstThe annual limit could slow people who want to move a large amount of unused education savings into retirement accounts.
More detail
The bill text would make the annual limit the only limit under this rollover rule. This applies to money moved from a 529 education savings program to a Roth IRA under the cited tax rule. The bill has not been enacted. The rule would apply to distributions in tax years beginning after the bill’s enactment.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 24Introduced in SenateLatest
- Sep 24Read twice and referred to the Committee on Finance.Introduced
Taxes & Budget