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United States · Bill · HR

H.R. 529 (114th)

To amend the Internal Revenue Code of 1986 to improve 529 plans.

referredUnited States· United States Congress· EN

Introduced

26 January 2015

Last action

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Status

Read twice and referred to the Committee on Finance.

Sponsors

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Subjects

Discovery layer

Source updated

5 December 2025

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Summary

This bill amends the Internal Revenue Code, with respect to qualified tuition programs (529 plans), to: (1) make permanent the allowance for payment of computer technology and equipment expenses from a 529 plan if such technology and equipment is to be used primarily by the plan beneficiary (currently, use is allowed by the beneficiary and the beneficiary's family); (2) eliminate the requirement that distributions from a 529 plan be aggregated for purposes of determining the amount includible in a taxpayer's income; and (3) allow a tax-free recontribution to a 529 plan of amounts refunded to a student who withdraws from an educational institution if the recontribution is made not later than 60 days after the date of such refund and does not exceed the refunded amount.

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Documents

13 official files

Referred in Senate (text)

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Sources

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