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Senate Bill 5550
119th Congress(2025-2026)
529 Retirement Enhancement Act of 2026
Introduced
Introduced
Introduced in Senate on Sep 24, 2026
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Introduced in Senate 
Sep 24, 2026
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Introduced in Senate(Sep 24, 2026)
Sep 24, 2026
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
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S. 5550 (Introduced-in-Senate)


119th CONGRESS
2d Session
S. 5550


To amend the Internal Revenue Code of 1986 to eliminate the aggregate limitation on rollovers from a 529 program to a Roth IRA.

IN THE SENATE OF THE UNITED STATES

September 24, 2026

Mr. Cruz (for himself and Ms. Blunt Rochester) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to eliminate the aggregate limitation on rollovers from a 529 program to a Roth IRA.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “529 Retirement Enhancement Act of 2026”.

SEC. 2. Elimination of aggregate limitation on 529 rollovers to Roth IRA.

(a) In general.—Clause (ii) of section 529(c)(3)(E) of the Internal Revenue Code of 1986 is amended—

(1) by striking subclause (II), and

(2) by striking “Limitations.—” and all that follows through “Clause (i) shall only apply” and inserting “Annual limitation.—Clause (i) shall only apply”.

(b) Effective date.—The amendments made by this section shall apply to distributions made in taxable years beginning after the date of the enactment of this Act.