This bill would remove the lifetime cap on how much money can be rolled over from a 529 college savings plan into a Roth IRA retirement account. Currently, federal law limits the total amount that can be transferred from a 529 plan to a Roth IRA, but this legislation would eliminate that aggregate limit while keeping an annual contribution cap in place. The change would primarily benefit families who have accumulated substantial savings in 529 plans, particularly if a beneficiary does not use all the funds for education expenses. The bill would take effect for distributions made after it becomes law and requires no specific funding. This measure aims to give account holders greater flexibility in using educational savings for retirement purposes if college funds are no longer needed.