Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts | Law as Amended

editor August 1, 2025, 3:28am 1

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Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	6	August 1, 2025
Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025
Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts \| Impact OBBBA - Impact CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Subtitle-A—Tax , Needs-Text , Impact , TITLE-VII	2	August 14, 2025
Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF	2	July 21, 2025
Sec. 70104. Extension and enhancement of increased child tax credit \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025