119-s152

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 152 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 152

 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 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.
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