Source: https://www.charitableplanning.com/library/documents/497989
Timestamp: 2018-05-24 09:57:05
Document Index: 656962550

Matched Legal Cases: ['§1806', '§211', '§1601', '§6004', '§1', '§319', '§402', '§1', '§417', '§207', '§406', '§412', '§1304', '§1005', '§105', '§302', '§11025', '§101', '§401', '§402', '§6004', '§211', '§211']

Section 529: Qualified tuition programs
(c)(3)(B)(iii)
(c)(3)(B)(iv)
(c)(3)(B)(v)
(c)(3)(B)(v)(I)
(c)(3)(B)(v)(II)
(c)(3)(B)(vi)
(c)(3)(B)(vi)(I)
(c)(3)(B)(vi)(II)
(c)(3)(C)(i)(III)
(e)(3)(B)(ii)(I)
(e)(3)(B)(ii)(II)
(Added Pub. L. 104–188, title I, §1806(a), Aug. 20, 1996, 110 Stat. 1895; amended Pub. L. 105–34, title II, §211(a), (b), (d), (e)(2)(A), title XVI, §1601(h)(1)(A), (B), Aug. 5, 1997, 111 Stat. 810, 812, 1092; Pub. L. 105–206, title VI, §6004(c)(2), (3), July 22, 1998, 112 Stat. 793; Pub. L. 106–554, §1(a)(7) [title III, §319(5)], Dec. 21, 2000, 114 Stat. 2763, 2763A-646; Pub. L. 107–16, title IV, §402(a)(1)–(3), (4)(A), (C), (D), (b)(1), (c)–(g), June 7, 2001, 115 Stat. 60–63; Pub. L. 107–22, §1(b)(3)(C), July 26, 2001, 115 Stat. 197; Pub. L. 107–147, title IV, §417(11), Mar. 9, 2002, 116 Stat. 56; Pub. L. 108–311, title II, §207(21), title IV, §406(a), Oct. 4, 2004, 118 Stat. 1178, 1189; Pub. L. 109–135, title IV, §412(ee)(3), Dec. 21, 2005, 119 Stat. 2639; Pub. L. 109–280, title XIII, §1304(b), Aug. 17, 2006, 120 Stat. 1110; Pub. L. 111–5, div. B, title I, §1005(a), Feb. 17, 2009, 123 Stat. 316; Pub. L. 113–295, div. B, title I, §105(a), Dec. 19, 2014, 128 Stat. 4064; Pub. L. 114–113, div. Q, title III, §302(a)(1), (b)(1), (c)(1), Dec. 18, 2015, 129 Stat. 3086; Pub. L. 115–97, title I, §§11025(a), 11032(a), Dec. 22, 2017, 131 Stat. 2076, 2081; Pub. L. 115–141, div. U, title I, §101(l)(15), title IV, §401(a)(127), (128), Mar. 23, 2018, 132 Stat. 1165, 1190.)
Subsec. (e)(3)(A). Pub. L. 107–16, §402(f), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: "The term &apos;qualified higher education expenses&apos; means tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary at an eligible educational institution."
Subsec. (e)(2). Pub. L. 105–206, §6004(c)(3), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: "The term &apos;member of the family&apos; means—
Subsec. (e)(2). Pub. L. 105–34, §211(b)(1), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "The term &apos;member of the family&apos; has the same meaning given such term as section 2032A(e)(2)."
Subsec. (e)(3). Pub. L. 105–34, §211(a), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "The term &apos;qualified higher education expenses&apos; means tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary at an eligible educational institution (as defined in section 135(c)(3))."
"(B) Transition rule.—In the case of a refund of qualified higher education expenses received after December 31, 2014, and before the date of the enactment of this Act [Dec. 18, 2015], section 529(c)(3)(D) of the Internal Revenue Code of 1986 (as added by this subsection) shall be applied by substituting &apos;not later than 60 days after the date of the enactment of this subparagraph [Dec. 18, 2015]&apos; for &apos;not later than 60 days after the date of such refund&apos;."