The bill proposes to remove the limit on rollovers from a 529 program to a Roth IRA.

The 529 Retirement Enhancement Act of 2026 seeks to amend the Internal Revenue Code of 1986 by eliminating the aggregate limitation on rollovers from a 529 program to a Roth IRA. This change would allow more flexibility in transferring funds from a 529 plan, which is a tax-advantaged savings plan for education expenses, to a Roth IRA, a retirement savings account. The amendment would apply to distributions made in taxable years beginning after the date of the enactment of this Act.

The bill proposes to remove the limit on rollovers from a 529 program to a Roth IRA.

The 529 Retirement Enhancement Act of 2026 seeks to amend the Internal Revenue Code of 1986 by eliminating the aggregate limitation on rollovers from a 529 program to a Roth IRA. This change would allow more flexibility in transferring funds from a 529 plan, which is a tax-advantaged savings plan for education expenses, to a Roth IRA, a retirement savings account. The amendment would apply to distributions made in taxable years beginning after the date of the enactment of this Act.