You may now withdraw up to $10,000 total during your lifetime from a 529 plan to repay student loans of the account beneficiary (or their siblings), without tax or penalty, as a qualified educational expense.

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A 529 may now be used tax free to pay for an apprenticeship program if it is approved as such.

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Those rare children with large amounts of interest, dividends or capital gain income are once again retroactively taxed at their parent’s tax rates instead of the potentially higher trust tax rates.

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Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes. This change allows taxable stipends and fellowships paid to aid a student in the pursuit of graduate or postdoctoral study or research to be treated as compensation for purposes of IRA contributions.