HR 2461
110th Congress
House
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.
Taxation
EducationEducation savings accountsFinance and Financial SectorHigher education
More subjectsShow fewer subjects
Income taxIndividual retirement accountsLabor and EmploymentTax exclusion
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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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
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.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
1
Cite this page
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/
"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/.
H.R. 2461, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2461/.
[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/)