| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 152 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to permit kindergarten through |
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| 6 | 6 | | grade 12 educational expenses to be paid from a 529 account. |
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| 7 | 7 | | IN THE SENATE OF THE UNITED STATES |
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| 8 | 8 | | JANUARY20, 2025 |
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| 9 | 9 | | Mr. C |
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| 10 | 10 | | RUZ(for himself, Mr. LANKFORD, Mr. SCOTTof South Carolina, Mr. |
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| 11 | 11 | | S |
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| 12 | 12 | | HEEHY, Mr. CURTIS, Mr. JOHNSON, Mr. ROUNDS, Mr. SCHMITT, and |
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| 13 | 13 | | Mr. S |
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| 14 | 14 | | COTTof Florida) introduced the following bill; which was read twice |
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| 15 | 15 | | and referred to the Committee on Finance |
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| 16 | 16 | | A BILL |
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| 17 | 17 | | To amend the Internal Revenue Code of 1986 to permit |
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| 18 | 18 | | kindergarten through grade 12 educational expenses to |
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| 19 | 19 | | be paid from a 529 account. |
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| 20 | 20 | | Be it enacted by the Senate and House of Representa-1 |
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| 21 | 21 | | tives of the United States of America in Congress assembled, 2 |
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| 22 | 22 | | SECTION 1. SHORT TITLE. 3 |
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| 23 | 23 | | This Act may be cited as the ‘‘Student Empowerment 4 |
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| 24 | 24 | | Act’’. 5 |
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| 25 | 25 | | VerDate Sep 11 2014 01:41 Feb 15, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S152.IS S152 |
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| 26 | 26 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 27 | 27 | | •S 152 IS |
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| 28 | 28 | | SEC. 2. 529 ACCOUNT FUNDING FOR HOMESCHOOL AND AD-1 |
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| 29 | 29 | | DITIONAL ELEMENTARY AND SECONDARY EX-2 |
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| 30 | 30 | | PENSES. 3 |
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| 31 | 31 | | (a) I |
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| 32 | 32 | | NGENERAL.—Section 529(c)(7) of the Internal 4 |
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| 33 | 33 | | Revenue Code of 1986 is amended to read as follows: 5 |
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| 34 | 34 | | ‘‘(7) T |
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| 35 | 35 | | REATMENT OF ELEMENTARY AND SEC -6 |
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| 36 | 36 | | ONDARY TUITION.—Any reference in this section to 7 |
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| 37 | 37 | | the term ‘qualified higher education expense’ shall 8 |
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| 38 | 38 | | include a reference to the following expenses in con-9 |
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| 39 | 39 | | nection with enrollment or attendance at, or for stu-10 |
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| 40 | 40 | | dents enrolled at or attending, an elementary or sec-11 |
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| 41 | 41 | | ondary public, private, or religious school: 12 |
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| 42 | 42 | | ‘‘(A) Tuition. 13 |
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| 43 | 43 | | ‘‘(B) Curriculum and curricular materials. 14 |
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| 44 | 44 | | ‘‘(C) Books or other instructional mate-15 |
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| 45 | 45 | | rials. 16 |
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| 46 | 46 | | ‘‘(D) Online educational materials. 17 |
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| 47 | 47 | | ‘‘(E) Tuition for tutoring or educational 18 |
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| 48 | 48 | | classes outside of the home, including at a tu-19 |
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| 49 | 49 | | toring facility, but only if the tutor or instruc-20 |
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| 50 | 50 | | tor is not related to the student and— 21 |
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| 51 | 51 | | ‘‘(i) is licensed as a teacher in any 22 |
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| 52 | 52 | | State, 23 |
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| 53 | 53 | | ‘‘(ii) has taught at an eligible edu-24 |
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| 54 | 54 | | cational institution, or 25 |
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| 55 | 55 | | VerDate Sep 11 2014 01:41 Feb 15, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S152.IS S152 |
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| 56 | 56 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 57 | 57 | | •S 152 IS |
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| 58 | 58 | | ‘‘(iii) is a subject matter expert in the 1 |
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| 59 | 59 | | relevant subject. 2 |
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| 60 | 60 | | ‘‘(F) Fees for a nationally standardized 3 |
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| 61 | 61 | | norm-referenced achievement test, an advanced 4 |
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| 62 | 62 | | placement examination, or any examinations re-5 |
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| 63 | 63 | | lated to college or university admission. 6 |
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| 64 | 64 | | ‘‘(G) Fees for dual enrollment in an insti-7 |
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| 65 | 65 | | tution of higher education. 8 |
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| 66 | 66 | | ‘‘(H) Educational therapies for students 9 |
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| 67 | 67 | | with disabilities provided by a licensed or ac-10 |
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| 68 | 68 | | credited practitioner or provider, including oc-11 |
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| 69 | 69 | | cupational, behavioral, physical, and speech-lan-12 |
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| 70 | 70 | | guage therapies. 13 |
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| 71 | 71 | | Such term shall include expenses for the purposes 14 |
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| 72 | 72 | | described in subparagraphs (A) through (H) in con-15 |
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| 73 | 73 | | nection with a homeschool (whether treated as a 16 |
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| 74 | 74 | | homeschool or a private school for purposes of appli-17 |
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| 75 | 75 | | cable State law).’’. 18 |
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| 76 | 76 | | (b) E |
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| 77 | 77 | | FFECTIVEDATE.—The amendment made by 19 |
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| 78 | 78 | | this section shall apply to distributions made after the 20 |
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| 79 | 79 | | date of the enactment of this Act. 21 |
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| 80 | 80 | | Æ |
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| 81 | 81 | | VerDate Sep 11 2014 01:41 Feb 15, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S152.IS S152 |
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| 82 | 82 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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