About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

15803 1 (2015)

handle is hein.usccsset/usconset60253 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
      GP













                    114TH CONGRESS                                      REPORT
                      1st Session    HOUSE  OF  REPRESENTATIVES          114-25







                      AMENDING THE INTERNAL REVENUE CODE OF 1986 TO
                                        IMPROVE 529 PLANS



                    FEBRUARY 20, 2015.-Committed to the Committee of the Whole House on the State
                                     of the Union and ordered to be printed



                    Mr. RYAN  of Wisconsin, from the Committee on Ways  and Means,
                                        submitted  the following


                                           REPORT

                                             together with

                                         ADDITIONAL VIEWS

                                         [To accompany H.R. 529]

                             [Including cost estimate of the Congressional Budget Office]

                     The  Committee  on Ways  and  Means,  to whom  was referred the
                   bill (H.R. 529) to amend the Internal Revenue Code of 1986 to im-
                   prove  529  plans, having considered  the same,  report favorably
                   thereon  with  an  amendment   and  recommend that the bill as
                   amended   do pass.

                                               CONTENTS
                                                                                 Page
                      I. SUMMARY AND  BACKGROUND   .............................................................  3
                           A. Purpose and Sum m ary  .....................................................................  3
                           B. Background and Need  for Legislation  .............................................  3
                           C. Legislative  H istory  ...........................................................................  3
                     II. EXPLANATION OF THE BILL .................................................................. .  4
                           A. Section 529 Programs (secs. 2, 3 and 4 of the bill and sec.
                               529 of the  Code)  .............................................................................  4
                     III. VOTES OF THE COMMITTEE    ....................................................................  7
                     IV. BUDGET EFFECTS OF THE BILL ...........................................................  9
                           A. Committee Estimate of Budgetary Effects .....................................  9
                           B. Statement Regarding New Budget Authority and Tax Expendi-
                               tures Budget Authority  .................................................................  9
                            C. Cost Estimate Prepared by the Congressional Budget Office .......  9
                     V. OTHER  MATTERS  TO  BE DISCUSSED  UNDER  THE  RULES  OF
                         TH E H O U SE ..............................................................................................  11
                           A. Committee Oversight Findings and Recommendations .................  11
                           B. Statement of General Performance Goals and Objectives ............. 11
                       49-006

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most