# 119-s-2206: A bill to amend the Internal Revenue Code of 1986 to increase the limitation on distributions from 529 accounts for qualified higher education expenses.

119-s-2206, A bill to amend the Internal Revenue Code of 1986 to increase the limitation on distributions from 529 accounts for qualified higher education expenses., is a 119th Congress bill sponsored by Sen. Schmitt, Eric [R-MO] (R-MO); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-2206
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2206
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to increase the limitation on distributions from 529 accounts for qualified higher education expenses.
- Status: introduced
- Introduced: 2025-06-30
- Sponsor: Sen. Schmitt, Eric [R-MO] (R-MO)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Doubles the annual tax-free 529 withdrawal cap to $20,000.** This bill would raise the maximum amount that can be taken tax-free from 529 education savings accounts for qualified higher education expenses from $10,000 to $20,000 per year. It aims to give families more flexibility paying college costs and would apply to tax years beginning after December 31, 2025.

## Provisions PRIA read

- Higher 529 withdrawal limit for families: benefit, high. If enacted, this bill would raise the yearly tax-free 529 distribution limit used for college expenses from $10,000 to $20,000. You would be able to withdraw up to $20,000 per beneficiary per year for qualified higher education expenses. The change would apply to tax years beginning after December…

## Related bills

- 119-s-4668: Protect College Sports Act of 2026
- 119-s-933: NASA Transition Authorization Act of 2025
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-3903: Railway Safety Act of 2026
- 119-s-5007: SEARCH Act of 2026

## Sources
- [119-s-2206 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2206)

## Related
- [119-s-4668: Protect College Sports Act of 2026](https://policyrisk.com/legislation/119-s-4668)
- [119-s-933: NASA Transition Authorization Act of 2025](https://policyrisk.com/legislation/119-s-933)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-3903: Railway Safety Act of 2026](https://policyrisk.com/legislation/119-s-3903)
- [119-s-5007: SEARCH Act of 2026](https://policyrisk.com/legislation/119-s-5007)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2206 (as of 2025-12-21).