Amendments
2004—[Pub. L. 108–311, title IV, § 408(b)(2)], Oct. 4, 2004, [118 Stat. 1192], amended directory language of [Pub. L. 107–22, § 1(a)(6)]. See 2001 Amendment note below.
2001—[Pub. L. 107–22, § 1(a)(6)], July 26, 2001, [115 Stat. 196], as amended by [Pub. L. 108–311, title IV, § 408(b)(2)], Oct. 4, 2004, [118 Stat. 1192], substituted “Coverdell education savings accounts” for “Education individual retirement accounts” in item 530.
[Pub. L. 107–16, title IV, § 402(a)(4)(E)], June 7, 2001, [115 Stat. 61], struck out “State” before “tuition” in item 529.
1997—[Pub. L. 105–34, title II], §§ 211(e)(1)(A), 213(e)(3), Aug. 5, 1997, [111 Stat. 812], 817, substituted “HIGHER EDUCATION SAVINGS ENTITIES” for “QUALIFIED STATE TUITION PROGRAMS” in heading and added item 530.
