Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB3520

Introduced
12/14/23  

Caption

ACE Act Achieving Choice in Education Act

Impact

One of the bill's most substantial impacts is the increase in the distribution limit from 529 savings plans for elementary and secondary school expenses from $10,000 to $20,000. This adjustment aims to provide families greater capacity to invest in their children's early education without incurring tax penalties, thus enhancing access to quality education. Additionally, the proposed legislation creates a framework for tax-exempt bonds that berths funds specifically to states that uphold school choice laws, incentivizing local governments to enable educational alternatives like vouchers and tax credits.

Summary

The Achieving Choice in Education Act, or SB3520, proposes significant amendments to the Internal Revenue Code aimed at enhancing educational opportunities through expanded tax incentives. The bill modifies existing regulations surrounding 529 college savings plans to include qualified expenses for elementary and secondary education, making provisions for homeschool expenses as well. By allowing tax-free distributions for various educational needs, such as tuition, curriculum materials, and tutoring services, the bill seeks to provide families with more flexibility and financial relief in pursuing diverse educational avenues.

Contention

The bill's approach to school choice may result in polarized views among educators and lawmakers. Proponents argue that it would democratize educational access, making it easier for families from various socioeconomic backgrounds to choose education paths best suited for their children. However, critics express concern that enhancing privatized education funding through tax incentives could undermine public school systems and lead to unequal access based on a family’s financial capability. As debates unfold, the bill's implications on state educational funding models will likely become a focal point of contention.

Companion Bills

US HB6795

Same As ACE Act Achieving Choice in Education Act

US SB57

Related Student Empowerment Act This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with enrollment or attendance at an elementary or secondary school. (Under current law, distributions in connection with an elementary or secondary school are limited to tuition for a public, private, or religious school.) The bill allows the distributions to be used for additional educational expenses, including curriculum and curricular materials, books or other instructional materials, online educational materials, tutoring or educational classes outside the home, testing fees, fees for dual enrollment in an institution of higher education, and educational therapies for students with disabilities. Distributions may also be used for tuition and the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).

US HB6050

Related Student Empowerment Act

Similar Bills

No similar bills found.