Relating to connection to federal tax law; and prescribing an effective date.

Updates connection date to federal Internal Revenue Code and other provisions of federal tax law. ] for purposes of provisions governing ABLE accounts. Requires taxpayer to add back amount of withdrawal attributable to previous subtraction for contribution to savings network account for higher education and amount attributable to previously untaxed earnings and gains, if taxpayer uses withdrawn amount to pay elementary or secondary school expenses. Applies to tax years beginning on or after January 1, 2018. Takes effect on 91st day following adjournment sine die.