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To amend the Internal Revenue Code of 1986 to permit kindergarten through grade 12 educational expenses to be paid from a 529 account.
Summary
This bill expands 529 education savings accounts to cover kindergarten through grade 12 expenses, not just college costs. Eligible expenses would include tuition, curriculum materials, books, online educational materials, tutoring fees, standardized test fees, and educational therapies for students with disabilities. The expansion applies to public, private, and religious schools, as well as homeschooling. Distributions from 529 accounts for these K-12 expenses would be allowed after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Hern, Kevin [R-OK-1] (R-OK)
5 cosponsors
- Rep. Hinson, Ashley [R-IA-2] (R-IA)
- Rep. Kelly, Mike [R-PA-16] (R-PA)
- Rep. Kiley, Kevin [R-CA-3] (R-CA)
- Rep. Meuser, Daniel [R-PA-9] (R-PA)
- Rep. Smith, Adrian [R-NE-3] (R-NE)
Actions (2)
- Feb 4, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 4, 2025 Introduced in House
Similar bills (6)
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Full text
IN THE HOUSE OF REPRESENTATIVES
February 4, 2025
Mr. Hern of Oklahoma (for himself, Mr. Kelly of Pennsylvania, Mr. Smith of Nebraska, and Mrs. Hinson) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to permit kindergarten through grade 12 educational expenses to be paid from a 529 account.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Student Empowerment Act”.
SEC. 2. 529 ACCOUNT FUNDING FOR HOMESCHOOL AND ADDITIONAL ELEMENTARY AND SECONDARY EXPENSES.
(a) In General.—Section 529(c)(7) of the Internal Revenue Code of 1986 is amended to read as follows:
“(7) Treatment of elementary and secondary tuition.—Any reference in this section to the term ‘qualified higher education expense’ shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:
“(A) Tuition.
“(B) Curriculum and curricular materials.
“(C) Books or other instructional materials.
“(D) Online educational materials.
“(E) Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and—
“(i) is licensed as a teacher in any State,
“(ii) has taught at an eligible educational institution, or
“(iii) is a subject matter expert in the relevant subject.
“(F) Fees for a nationally standardized norm- referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.
“(G) Fees for dual enrollment in an institution of higher education.
“(H) Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies. Such term shall include expenses for the purposes described in subparagraphs (A) through (H) in connection with a homeschool (whether treated as a homeschool or a private school for purposes of applicable State law).”.
(b) Effective Date.—The amendment made by this section shall apply to distributions made after the date of the enactment of this Act. <all>
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