# Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted

**URL:** <https://forum.repealobbba.org/t/sec-70117-extension-of-rollovers-from-qualified-tuition-programs-to-able-accounts-permitted/199>\
**Category:** One Big Beautiful Bill Act | OBBBA\
**Tags:** Subtitle-A—Tax, TITLE-VII, Enrolled-Bill-Text, CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF\
**Created:** [July 21, 2025, 4:45pm UTC](https://forum.repealobbba.org/t/sec-70117-extension-of-rollovers-from-qualified-tuition-programs-to-able-accounts-permitted/199 "2025-07-21T16:45:37Z")\
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**Author:** ![editor](https://forum.repealobbba.org/user_avatar/forum.repealobbba.org/editor/32/47_2.png) [@editor](https://forum.repealobbba.org/u/editor)\
**Post date:** [July 21, 2025, 4:45pm UTC](https://forum.repealobbba.org/t/sec-70117-extension-of-rollovers-from-qualified-tuition-programs-to-able-accounts-permitted/199/1 "2025-07-21T16:45:37Z")

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(a) In general.—[Section 529(c)(3)(C)(i)(III)](http://uscode.house.gov/quicksearch/get.plx?title=26&section=529) is amended by striking “before January 1, 2026,”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.