read as follows: (Q) an omission of information required by section 25A(f)(8)(B) or an entry on the return claiming the credit determined under section 25A(a) for a taxable year for which the credit is disallowed under section 25A(f)(8)(A). . (10) Section 1004(c) of division B of the American Recovery and Reinvestment Tax Act of 2009 is amended— (A) in paragraph (1)— (i) by striking section 25A(i)(6) each place it appears and inserting section 25A(b) , and (ii) by striking with respect to taxable years beginning after 2008 and before 2018 each place it appears and inserting with respect to each taxable year , (B) in paragraph (2), by striking Section 25A(i)(6) and inserting Section 25A(b) , and (C) in paragraph (3)(C), by striking subsection (i)(6) and inserting subsection (b) . (11) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25A and inserting the following new item: Sec. 25A. American opportunity tax credit. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 1202. Consolidation of education savings rules (a) No new contributions to Coverdell education savings account Section 530(b)(1)(A) is amended to read as follows: (A) Except in the case of rollover contributions, no contribution will be accepted after December 31, 2017. . (b) Limited distribution allowed for elementary and secondary tuition (1) In general Section 529(c) is amended by adding at the end the following new paragraph: (7) Treatment of elementary and secondary tuition Any reference in this subsection to the term qualified higher education expense shall include a reference to expenses for tuition in connection with enrollment at an elementary or secondary school. . (2) Limitation Section 529(e)(3)(A) is amended by adding at the end the following: The amount of cash distributions from all qualified tuition programs described in subsection (b)(1)(A)(ii) with respect to a beneficiary during any