II 115th CONGRESS 2d Session S. 2306 IN THE SENATE OF THE UNITED STATES January 16, 2018 Mr. Lee (for himself and Mr. Cruz ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to encourage the use of 529 plans and Coverdell education savings accounts, and for other purposes.