Section of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (

a) Section 529(

a) of the Internal Revenue Code is modified as follows:

(1) By substituting the phrase “under

Part 10 (commencing with

Section 17001) and this part” in lieu of the phrase “under this subtitle.”

(2) By substituting “Article 2 (commencing with

Section 23731)” in lieu of “section 511.” (

b) A copy of the report required to be filed with the Secretary of the Treasury under

Section 529(

d) of the Internal Revenue Code shall be filed with the Franchise Tax Board at the same time and in the same manner as specified in that section. (c)

(1) The amendments made by

Section 302(a)(1) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to

Section 529(

e) of the Internal Revenue Code, relating to other

definitions and special rules, shall apply except as otherwise provided.

(2) The amendments made by

Section 302(b)(1) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to

Section 529(c)(3) of the Internal Revenue Code, relating to distributions, shall apply, except as otherwise provided.

(3) The amendments made by

Section 302(c)(1) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to

Section 529(c)(3)(

D) of the Internal Revenue Code, relating to special rule for contributions of refunded amounts, shall apply, except as otherwise provided. (d)

(1) The amendments made by

Section 11025(

a) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to

Section 529(c)(3)(

C) of the Internal Revenue Code, relating to change in beneficiaries or programs, shall apply, except as otherwise provided. (2) (

A) The amendments made by

Section 11032(a)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to

Section 529(

c) of the Internal Revenue Code, relating to tax treatment of designated beneficiaries and contributors, shall not apply, except as otherwise provided. (

B) The amendments made by

Section 11032(a)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to

Section 529(e)(3)(

A) of the Internal Revenue Code, relating to qualified higher education expenses, shall not apply, except as otherwise provided. (

C) In the case of any distribution made under

Section 529(e)(3)(

A) of the Internal Revenue Code, as amended by

Section 11032(a)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), that would be treated for federal income tax purposes as a “qualified higher education expense” under

Section 529(c)(7) of the Internal Revenue Code, as added by

Section 11032(a)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), the amount of that distribution shall, notwithstanding anything in

Section of the Internal Revenue Code to the contrary, be includable in the gross income of the distributee in the manner as provided under

Section of the Internal Revenue Code. (

D) Any distribution includable in the gross income of a distributee under subparagraph (

C) shall not affect the exempt status of the qualified tuition program under

Section of the Internal Revenue Code for purposes of this part. (e)

(1) Section 529(c)(3)(

E) of the Internal Revenue Code, relating to special rollovers to Roth IRAs from long-term qualified tuition programs, shall not apply.

(2) In the case of any distribution made under

Section 529(c)(3)(

E) of the Internal Revenue Code, relating to the special rollover to Roth IRAs from long-term qualified tuition programs, treated for federal income tax purposes as a “qualified rollover contribution” under

Section 408A(e)(1)(

C) of the Internal Revenue Code, the amount of that distribution shall, notwithstanding

Section or

Section 408A of the Internal Revenue Code to the contrary, be includable in the gross income of the distributee in the manner as provided under

Section of the Internal Revenue Code.

(3) Any distribution includable in the gross income of a distributee under paragraph (2) shall not affect the exempt status of the qualified tuition program under

Section of the Internal Revenue Code for purposes of this part.