Committee Reports
113th Congress (2013-2014)
House Report 113-614 - Part 1
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Table of Contents
Beginning
SECTION 1. SHORT TITLE.
SEC. 2. PURPOSES.
SEC. 3. QUALIFIED ABLE PROGRAMS.
`SEC. 529A. QUALIFIED ABLE PROGRAMS.
SEC. 4. TREATMENT OF ABLE ACCOUNTS UNDER CERTAIN FEDERAL PROGRAMS.
I. SUMMARY AND BACKGROUND
A. PURPOSE AND SUMMARY
B. BACKGROUND AND NEED FOR LEGISLATION
C. LEGISLATIVE HISTORY
II. EXPLANATION OF THE BILL
A. QUALIFIED ABLE PROGRAMS (SECS. 3 AND 4 OF THE BILL AND NEW SEC. 529A OF THE CODE)
PRESENT LAW
REASONS FOR CHANGE
EXPLANATION OF PROVISION
EFFECTIVE DATE
III. VOTES OF THE COMMITTEE
MOTION TO REPORT RECOMMENDATIONS
IV. BUDGET EFFECTS OF THE BILL
A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS
B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND TAX EXPENDITURES BUDGET AUTHORITY
C. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET OFFICE
D. MACROECONOMIC IMPACT ANALYSIS
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE
A. COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS
B. STATEMENT OF GENERAL PERFORMANCE GOALS AND OBJECTIVES
C. INFORMATION RELATING TO UNFUNDED MANDATES
D. APPLICABILITY OF HOUSE RULE XXI 5(B)
E. TAX COMPLEXITY ANALYSIS
F. CONGRESSIONAL EARMARKS, LIMITED TAX BENEFITS, AND LIMITED TARIFF BENEFITS
G. DUPLICATION OF FEDERAL PROGRAMS
H. DISCLOSURE OF DIRECTED RULE MAKINGS
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED
INTERNAL REVENUE CODE OF 1986
Subtitle A--Income Taxes
CHAPTER 1--NORMAL TAXES AND SURTAXES
Subchapter A--Determination of Tax Liability
PART IV--CREDITS AGAINST TAX
SUBPART A--NONREFUNDABLE PERSONAL CREDITS
SEC. 26. LIMITATION BASED ON TAX LIABILITY; DEFINITION OF TAX LIABILITY.
Subchapter F--Exempt Organizations
PART VIII-- [Struck out->][ HIGHER EDUCATION ][<-Struck out] CERTAIN SAVINGS ENTITIES
SEC. 529A. QUALIFIED ABLE PROGRAMS.
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 43--QUALIFIED PENSION, ETC., PLANS
SEC. 4973. TAX ON EXCESS CONTRIBUTIONS TO CERTAIN TAX-FAVORED ACCOUNTS AND ANNUITIES.
Subtitle F--Procedure and Administration
CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter B--Assessable Penalties
PART I--GENERAL PROVISIONS
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