S. 4400 117th Congress Senate

College Savings Recovery Act.

Official title: A bill to amend the Internal Revenue Code of 1986 to allow for special rollovers to Roth IRAs from long-term qualified tuition programs.

Introduced: June 14, 2022 See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 14, 2022

Introduced in Senate

Jun 14, 2022

Read twice and referred to the Committee on Finance.

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Latest action June 14, 2022

Read twice and referred to the Committee on Finance.

Plain-English summary Congressional Research Service

College Savings Recovery Act

This bill sets forth a special tax rule allowing a rollover to a Roth Individual Retirement Account (Roth IRA) from a long-term qualified tuition program (i.e., a 529 qualified tuition program) without penalty.

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

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APA

U.S. Congress. (2026). S. 4400: College Savings Recovery Act.. 117th Congress. Open America. https://openamerica.io/bill/117-S-4400/

MLA

"S. 4400: College Savings Recovery Act.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-4400/.

Bluebook (legal)

S. 4400, 117th Cong. (2026), https://openamerica.io/bill/117-S-4400/.

Markdown link

[S. 4400: College Savings Recovery Act.](https://openamerica.io/bill/117-S-4400/)