College Savings Opportunity Act

[AI summary unavailable — showing source text] College Savings Opportunity Act - Amends the Internal Revenue Code to permit the tax-free rollover of any amount paid or distributed from a qualified State tuition program to the extent that the amount received is rolled over, not later than the 60th day after the date of such payment or distribution, into another qualified State tuition program for the benefit of the same beneficiary or a member of the family such beneficiary.…