119-s2206

S
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A bill to amend the Internal Revenue Code of 1986 to increase the limitation on distributions from 529 accounts for qualified higher education expenses.

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Introduced:
Jun 30, 2025
Policy Area:
Taxation

Bill Statistics

2
Actions
0
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Jun 30, 2025
Read twice and referred to the Committee on Finance.

Actions (2)

Read twice and referred to the Committee on Finance.
Type: IntroReferral | Source: Senate
Jun 30, 2025
Introduced in Senate
Type: IntroReferral | Source: Library of Congress | Code: 10000
Jun 30, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in Senate

Jun 30, 2025

Full Bill Text

Length: 1,309 characters Version: Introduced in Senate Version Date: Jun 30, 2025 Last Updated: Nov 14, 2025 6:18 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2206 Introduced in Senate

(IS) ]

<DOC>

119th CONGRESS
1st Session
S. 2206

To amend the Internal Revenue Code of 1986 to increase the limitation
on distributions from 529 accounts for qualified higher education
expenses.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

June 30, 2025

Mr. Schmitt introduced the following bill; which was read twice and
referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to increase the limitation
on distributions from 529 accounts for qualified higher education
expenses.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
EXPENSES FROM 529 ACCOUNTS.

(a) In General.--The last sentence of
section 529 (e) (3) of the Internal Revenue Code of 1986 is amended by striking ``$10,000'' and inserting ``$20,000''.

(e)

(3) of the
Internal Revenue Code of 1986 is amended by striking ``$10,000'' and
inserting ``$20,000''.

(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2025.
<all>