529 Plan Changes 2026: Roth Rollover, Expanded Use, and Superfunding Guide

# 529 Plan Changes 2026: Roth Rollover, Expanded Use, and Superfunding Guide

> **Quick answer:** The One Big Beautiful Bill Act (OBBBA) transformed 529 plans in 2025–2026. K-12 withdrawal limits doubled to $20,000 per year. Career training programs — welding, CDL licenses, cosmetology, CPA exams — are now covered. Unused funds can roll into a Roth IRA (up to $35,000 lifetime). And superfunding limits hit $95,000 per individual. If you have a 529, your plan just got dramatically more useful.

529 plan changes in 2026 are among the most significant updates to education savings in a decade. The OBBBA — signed into law on July 4, 2025 — didn't just tweak the rules. It fundamentally expanded what 529 plans can do, who benefits from them, and how families can rescue money that might have otherwise been trapped. Here is what changed, what the traps are, and how to decide which moves make sense for your family's financial personality.

## What Are the Major 529 Plan Changes for 2026?

The 529 plan changes for 2026 come from two sources working together: the OBBBA (effective July 5, 2025) and SECURE 2.0 provisions that continue into 2026. Together, they represent the most expansive overhaul of education savings accounts since the original 2001 EGTRRA legislation.

**K-12 annual withdrawal limit doubles to $20,000.** Before OBBBA, families could only use $10,000 per year from a 529 for K-12 tuition. Starting January 1, 2026, that cap doubles to $20,000 per student annually. For families with children in private schools, that is a meaningful increase — private K-12 tuition averages $12,000–$15,000 nationally, and many exceed $25,000 per year.