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HR 2461 110th Congress House Taxation Education Education savings accounts Finance and Financial Sector Higher education Income tax Individual retirement accounts Labor and Employment Tax exclusion

To amend the Internal Revenue Code of 1986 to permit distributions from individual retirement plans to be contributed to 529 plans without including the distribution in gross income.

Introduced: May 23, 2007 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 23, 2007
Referred to the House Committee on Ways and Means.
May 23, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for the purpose of making contributions to a qualified tuition program.

What's happening now May 23, 2007

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
DeGette, Diana
Colorado · Jun 21, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2461: To amend the Internal Revenue Code of 1986 to permit distributions from individual retirement plans to be contributed to 529 plans without including the distribution in gross income.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-2461/
MLA
"H.R. 2461: To amend the Internal Revenue Code of 1986 to permit distributions from individual retirement plans to be contributed to 529 plans without including the distribution in gross income.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-2461/.
Bluebook (legal)
H.R. 2461, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2461/.
Markdown link
[H.R. 2461: To amend the Internal Revenue Code of 1986 to permit distributions from individual retirement plans to be contributed to 529 plans without including the distribution in gross income.](https://openamerica.io/bill/110-HR-2461/)
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