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S 1790 115th Congress Senate

Boost Saving for College Act

Official title: A bill to amend the Internal Revenue Code of 1986 to improve college savings under section 529 programs, and for other purposes.

Introduced: September 12, 2017 See on congress.gov
Taxation Bank accounts, deposits, capitalDisability and paralysisEmployee benefits and pensionsHigher education
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Income tax creditsIncome tax exclusionStudent aid and college costs
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Sep 12, 2017
Read twice and referred to the Committee on Finance.
Sep 12, 2017
Introduced in Senate
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 Latest action September 12, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Boost Saving for College Act

This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans).

The bill allows: (1) a nonrefundable tax credit for contributions of an individual to a 529 plan, and (2) an exclusion from the gross income of an employee of up to $1000 per year of employer contributions to a 529 plan.

The bill also permits savings from a 529 plan to be rolled over tax-free into: (1) a Roth Individual Retirement Account of the owner or the beneficiary of a 529 plan that has been maintained for 10 years, and (2) an ABLE account of the designated beneficiary of the 529 plan.

(Tax-favored ABLE [Achieving a Better Life Experience] accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Merkley, Jeff
Oregon · Oct 25, 2017
 R
Murkowski, Lisa
Alaska · Sep 12, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1790: Boost Saving for College Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-1790/
MLA
"S. 1790: Boost Saving for College Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1790/.
Bluebook (legal)
S. 1790, 115th Cong. (2026), https://openamerica.io/bill/115-S-1790/.
Markdown link
[S. 1790: Boost Saving for College Act](https://openamerica.io/bill/115-S-1790/)
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