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PART VIII⁠—CERTAIN SAVINGS ENTITIES — Front Matter

Sec.
529.Qualified tuition programs.
529A.Qualified ABLE programs.
530.Coverdell education savings accounts.

Editorial Notes

Amendments

2014⁠—Pub. L. 113-295, div. B, title I, § 102(e)(4), (6), Dec. 19, 2014, 128 Stat. 4062, substituted “CERTAIN” for “HIGHER EDUCATION” in heading and added item 529A.

2004⁠—Pub. L. 108-311, title IV, § 408(b)(2), Oct. 4, 2004, 118 Stat. 1192, amended directory language of Pub. L. 107-22, § 1(a)(6). See 2001 Amendment note below.

2001⁠—Pub. L. 107-22, § 1(a)(6), July 26, 2001, 115 Stat. 196, as amended by Pub. L. 108-311, title IV, § 408(b)(2), Oct. 4, 2004, 118 Stat. 1192, substituted “Coverdell education savings accounts” for “Education individual retirement accounts” in item 530.

Pub. L. 107-16, title IV, § 402(a)(4)(E), June 7, 2001, 115 Stat. 61, struck out “State” before “tuition” in item 529.

1997⁠—Pub. L. 105-34, title II, §§ 211(e)(1)(A), 213(e)(3), Aug. 5, 1997, 111 Stat. 812, 817, substituted “HIGHER EDUCATION SAVINGS ENTITIES” for “QUALIFIED STATE TUITION PROGRAMS” in heading and added item 530.