PUBLIC LAW 107-22 -^TULY 26, 2001 115 STAT. 197 (B) Section 135(c)(2)(C). 26 USC 135. (C) Section 4973(a). 26 USC 4973. (D) Subsections (c) and (e) of section 4975. 26 USC 4975. (2) The following provisions of such Code are amended by striking "education individual retirement" each place it appears in the text and inserting "Coverdell education savings": (A) Section 26(b)(2)(E). 26 USC 26. (B) Section 4973(e). (C) Section 6693(a)(2)(D). 26 USC 6693. (3) The headings for the following provisions of such Code are amended by striking "EDUCATION INDIVIDUAL RETIREMENT" each place it appears and inserting "COVERDELL EDUCATION SAVINGS". (A) Section 72(e)(9). 26 USC 72. (B) Section 135(c)(2)(C). 26 USC 135. (C) Section 529(c)(3)(B)(vi). 26 USC 529. (D) Section 4975(c)(5). (4) The heading for section 4973(e) of such Code is amended by striking "EDUCATION INDIVIDUAL RETIREMENT" and inserting "COVERDELL EDUCATION SAVINGS". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 2626 shall take effect on the date of the enactment of this Act. J^ote. Approved July 26, 2001. LEGISLATIVE HISTORY—S. 1190: CONGRESSIONAL RECORD, Vol. 147 (2001): July 18, considered and passed Senate. Jvily 23, considered and passed House.
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