P.L. 119-21 §70204(a)(2)(A) quotes words that are not in 26 U.S.C. §529A(b)(2)(B)

The amending instruction inserts new words after “except as provided in the case of contributions under subsection (c)(1)(C)”. Section 529A(b)(2)(B) reads “except in the case of contributions under subsection (c)(1)(C)”: the quoted words do not occur, as written in 2014 and kept in later amendments. The Office of the Law Revision Counsel executed the insertion after the existing words to reflect the probable intent of Congress.

Consequence

No consequence is claimed: the consolidated Code already reads as intended. The instruction itself cannot be executed as written.

Proposed correction

In §70204(a)(2)(A), strike “except as provided in the case of” and insert “except in the case of”.

Jurisdiction

United States — federal

Act

P.L. 119-21 (139 Stat. 72)

Place

P.L. 119-21 §70204(a)(2)(A), amending 26 U.S.C. §529A(b)(2)(B)

Record

Discrepancy

Class

Amendments

Where it arose

The amending act

Arxo's conclusion

Confirmed

Official text

Unchanged at last check

Last checked

2026-10-25

Evidence

Traced through the amending instruction. Quotations are verbatim from the official material; translations are ours and marked.

Section 529A(b)(2)(B) is amended by inserting “ or received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B) ” after “ except as provided in the case of contributions under subsection (c)(1)(C) ”.

(B) except in the case of contributions under subsection (c)(1)(C), if such contribution to an ABLE account would result in aggregate

How to check it without Arxo's tools

1. Open Public Law 119-21, 139 Stat. 72 (govinfo USLM) and find P.L. 119-21 §70204(a)(2)(A). Compare the text with the quotation above. A copy is kept in this register: 762ae9af06640f02-PLAW-119publ21.xml (SHA-256 762ae9af06640f023ddb9eb6f474ff7cfa275691de338d4fd985cfb04a7b6dea, copy of the official file).
2. Open 26 U.S.C. §529A, United States Code, 2024 edition and find 26 U.S.C. §529A(b)(2)(B). Compare the text with the quotation above. A copy is kept in this register: ed8ff1f17aca263c-USCODE-2024-title26-subtitleA-chap1-subchapF-partVIII-sec529A.htm (SHA-256 ed8ff1f17aca263caa9324ba4abd685b8e0e2821e9e4520cc1d3b6388e3d7e01, copy of the official file).
3. The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.

How this finding was made

AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-22).

Described earlier by

• Office of the Law Revision Counsel, U.S. House of Representatives: The Code's editorial note already records that the insertion was executed to reflect the probable intent of Congress, because the quoted words do not occur.

Responsible institutions

• Office of the Law Revision Counsel, U.S. House of Representatives — publisher of the United States Code
• Joint Committee on Taxation — technical corrections to tax legislation
• Senate Committee on Finance (majority and minority tax staff) — tax-writing committee
• House Committee on Ways and Means (majority and minority tax staff) — tax-writing committee

Reported to

Responses

Documents and reproduction

• Earlier publication, 2026-10-23: arxohq/arxo-pl119-21-amendments, memo 1 and Follow-up
• Reproduction: Public evidence repository: P.L. 119-21 amendments to Title 26

History

1. 2026-10-22Confirmed by Arxo
2. 2026-10-22Receipt confirmed: U.S. Government Accountability Office
3. 2026-10-22Reported to Office of the Law Revision Counsel, U.S. House of Representatives (e-mail)
4. 2026-10-22Reported to Joint Committee on Taxation (e-mail)
5. 2026-10-22Reported to Senate Committee on Finance (majority and minority tax staff) (e-mail)
6. 2026-10-22Reported to House Committee on Ways and Means (majority and minority tax staff) (e-mail)
7. 2026-10-22Reported to U.S. Department of the Treasury, Office of Tax Legislative Counsel (e-mail)
8. 2026-10-22Reported to Internal Revenue Service, National Public Liaison (e-mail)
9. 2026-10-22Reported to U.S. Government Accountability Office (e-mail)
10. 2026-10-23Published: arxohq/arxo-pl119-21-amendments, memo 1 and Follow-up
11. 2026-10-25Entered in the register

Cite this record

Arxo Law, Arxo Findings Register, ARXO-2026-0001, https://arxo.io/findings/ARXO-2026-0001/ (status as of 2026-10-25). Data: ARXO-2026-0001.json.