Introduced:
Feb 4, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
5
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Feb 4, 2025
Referred to the House Committee on Ways and Means.
Summaries (1)
Introduced in House
- Feb 4, 2025
00
<p><strong>Student Empowerment Act</strong></p><p>This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education.</p><p>Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school.</p><p>The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to homeschooling and the following expenses related to elementary, secondary, and homeschool education:</p><ul><li>curriculum and curricular materials,</li><li>books or other instructional materials,</li><li>online educational materials,</li><li>tutoring or educational classes outside the home,</li><li>testing fees,</li><li>fees for dual enrollment in an institution of higher education, and</li><li>educational therapies for students with disabilities.</li></ul>
Actions (3)
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Feb 4, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Feb 4, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Feb 4, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (5)
(R-CA)
May 5, 2025
May 5, 2025
(R-PA)
Mar 18, 2025
Mar 18, 2025
(R-IA)
Feb 4, 2025
Feb 4, 2025
(R-PA)
Feb 4, 2025
Feb 4, 2025
(R-NE)
Feb 4, 2025
Feb 4, 2025
Full Bill Text
Length: 3,098 characters
Version: Introduced in House
Version Date: Feb 4, 2025
Last Updated: Nov 15, 2025 2:06 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 939 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 939
To amend the Internal Revenue Code of 1986 to permit kindergarten
through grade 12 educational expenses to be paid from a 529 account.
_______________________________________________________________________
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,
[From the U.S. Government Publishing Office]
[H.R. 939 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 939
To amend the Internal Revenue Code of 1986 to permit kindergarten
through grade 12 educational expenses to be paid from a 529 account.
_______________________________________________________________________
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.
This Act may be cited as the ``Student Empowerment Act''.
SEC. 2.
AND SECONDARY EXPENSES.
(a) In General.--
(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.
(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>
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>