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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 would expand 529 education savings accounts to cover kindergarten through grade 12 expenses in addition to their current use for higher education. Qualifying expenses would include tuition, curriculum and instructional materials, books, online educational materials, tutoring fees, standardized test fees, dual enrollment fees, and special education therapies for students with disabilities. The expanded account uses would apply to public, private, religious, and homeschools. The changes would take effect for distributions made after the bill is enacted.
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)
- Sen. Cruz, Ted [R-TX] (R-TX)
8 cosponsors
- Sen. Curtis, John R. [R-UT] (R-UT)
- Sen. Johnson, Ron [R-WI] (R-WI)
- Sen. Lankford, James [R-OK] (R-OK)
- Sen. Rounds, Mike [R-SD] (R-SD)
- Sen. Schmitt, Eric [R-MO] (R-MO)
- Sen. Scott, Rick [R-FL] (R-FL)
- Sen. Scott, Tim [R-SC] (R-SC)
- Sen. Sheehy, Tim [R-MT] (R-MT)
Money behind the sponsor
Top reported contributors to Ted Cruz’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $4,424,745
- ENTREPRENEUR $458,096
- RDV CORPORATION $39,600
- AMERICAN AIRLINES $29,632
- BLACKSTONE $27,400
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Ted Cruz → · Outside spending →
Actions (2)
- Jan 20, 2025 Read twice and referred to the Committee on Finance. · senate
- Jan 20, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
January 20, 2025
Mr. Cruz (for himself, Mr. Lankford, Mr. Scott of South Carolina, Mr. Sheehy, Mr. Curtis, Mr. Johnson, Mr. Rounds, Mr. Schmitt, and Mr. Scott of Florida) 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 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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