529 Retirement Enhancement Act of 2026

This bill would change federal tax law on moving money from a 529 education savings plan into a Roth IRA retirement account. Current law caps the total amount a person can roll over from a 529 plan to a Roth IRA over their lifetime. The bill would remove that lifetime total cap, while keeping the yearly limit on rollovers. The change would apply to distributions made in tax years that begin after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Ted Cruz Republican sponsor
• 1 cosponsors