Pub. L. 107-22 Jul. 26, 2001

115 Stat. 197 · Changed 8 sections of the Code

Bill S. 1190 · Bluebook JCT general explanation (2003)

§ 26 Limitation based on tax liability; definition of tax liability

  • (b)(2)(E) Pub. L. 107–22 substituted “Coverdell education savings” for “education individual retirement”.

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (e)(9) Pub. L. 107–22, § 1(b)(3)(A), as amended by Pub. L. 108–311, § 408(b)(3), substituted “Coverdell education savings” for…
  • (e)(9) Pub. L. 107–22, § 1(b)(1)(A), substituted “a Coverdell education savings” for “an education individual retirement”.

§ 135 Income from United States savings bonds used to pay higher education tuition and fees

  • (c)(2)(C) Pub. L. 107–22, in heading substituted “Coverdell education savings” for “education individual retirement” and in text…

§ 529 Qualified tuition programs

  • (c)(3)(B)(vi) Pub. L. 107–22 substituted “Coverdell education savings” for “education individual retirement” in heading.

§ 530 Coverdell education savings accounts

  • § 530 Pub. L. 107–22, § 1(a)(5), amended section catchline generally, substituting “Coverdell education savings” for…
  • (a) Pub. L. 107–22, § 1(a)(2), substituted “A Coverdell education savings account” for “An education individual retirement…
  • (b)(1) Pub. L. 107–22, § 1(a)(1), (3), in heading, substituted “Coverdell education savings account” for “Education individual…
  • (d)(4)(A) Pub. L. 107–22, § 1(a)(1), substituted “a Coverdell education savings account” for “an education individual retirement…
  • (d)(5) Pub. L. 107–22, § 1(a)(1), (4), substituted “distributed from a Coverdell education savings account” for “distributed…
  • (d)(6) Pub. L. 107–22, § 1(a)(1), substituted “a Coverdell education savings account” for “an education individual retirement…
  • (e) Pub. L. 107–22, § 1(a)(4), substituted “Coverdell education savings account” for “education individual retirement…
  • (h) Pub. L. 107–22, § 1(a)(1), substituted “a Coverdell education savings account” for “an education individual retirement…

§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities

  • (a)(4) Pub. L. 107–22, § 1(b)(1)(C), substituted “a Coverdell education savings” for “an education individual retirement”.
  • (e) Pub. L. 107–22, § 1(b)(4), substituted “Coverdell education savings” for “education individual retirement” in heading.
  • (e)(1) Pub. L. 107–22, § 1(b)(2)(B), substituted “Coverdell education savings” for “education individual retirement” in…
  • (e)(2)(A) Pub. L. 107–22, § 1(b)(2)(B), substituted “Coverdell education savings” for “education individual retirement”.

§ 4975 Tax on prohibited transactions

  • (c)(5) Pub. L. 107–22, § 1(b)(1)(D), (3)(D), in heading, substituted “Coverdell education savings” for “education individual…
  • (e)(1)(E) Pub. L. 107–22, § 1(b)(1)(D), substituted “a Coverdell education savings” for “an education individual retirement”.

§ 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

  • (a)(2)(D) Pub. L. 107–22 substituted “Coverdell education savings” for “education individual retirement”.