This bill aims to significantly increase the amount of tax-free distributions allowed from 529 college savings plans for qualified higher education expenses. It proposes an amendment to section 529(e)(3) of the Internal Revenue Code of 1986, which currently limits such distributions. The key provision of this legislation is to double the maximum distribution limit from $10,000 to $20,000 . This adjustment would provide greater financial flexibility for families utilizing 529 accounts to cover educational costs. The increased limit will apply to taxable years beginning after December 31, 2025.