; (ii) not less than 2 nor more than 3 percent, if the finding is the second consecutive finding made pursuant to subparagraph (A); or (iii) not less than 3 nor more than 5 percent, if the finding is the third or a subsequent consecutive such finding. . (2) No exception for reasonable cause Section 409(b)(2) of such Act ( 42 U.S.C. 609(b)(2) ) is amended by striking or (13) and inserting (13), or (17) . 102. Exclusion of interest in, and distribution from, a qualified tuition program from resources under the SSI program Section 1613(a) of the Social Security Act ( 42 U.S.C. 1382b(a) ) is amended— (1) by striking and at the end of paragraph (16); (2) by striking the period at the end of paragraph (17) and inserting ; and ; and (3) by inserting after paragraph (17) the following: (18) the value of any interest in, or distribution from, a qualified tuition program (as defined in section 529(b) of the Internal Revenue Code of 1986). . 103. Child’s savings account required to be disregarded under the TANF program (a) In general Section 408(a)(13) of the Social Security Act ( 42 U.S.C. 608(a) ), as added by section 101(a) of this Act, is amended— (1) in the heading, by inserting , and value of a child’s savings account after program ; and (2) by inserting after 1986) the following: and the value of any child’s savings account (as defined in section 2 of the CSA OPPORTUNITY Act) . (b) Penalty for noncompliance Section 409(a)(17) of such Act ( 42 U.S.C. 609(a)(17) ), as added by section 101(b)(1) of this Act, is amended in the paragraph heading, by inserting or value of a child’s savings account after program . 104. Exclusion of child’s savings account from resources under the SSI program (a) In general Section 1613(a) of the Social Security Act ( 42 U.S.C. 1382b(a) ), as amended by section 102 of this Act, is amended— (1) by striking and at the end of paragraph (17); (2) by striking the period at the end of paragraph (18) and inserting ; and