II
119THCONGRESS
1
STSESSION 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
JANUARY20, 2025
Mr. C
RUZ(for himself, Mr. LANKFORD, Mr. SCOTTof South Carolina, Mr.
S
HEEHY, Mr. CURTIS, Mr. JOHNSON, Mr. ROUNDS, Mr. SCHMITT, and
Mr. S
COTTof 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Student Empowerment 4
Act’’. 5
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•S 152 IS
SEC. 2. 529 ACCOUNT FUNDING FOR HOMESCHOOL AND AD-1
DITIONAL ELEMENTARY AND SECONDARY EX-2
PENSES. 3
(a) I
NGENERAL.—Section 529(c)(7) of the Internal 4
Revenue Code of 1986 is amended to read as follows: 5
‘‘(7) T
REATMENT OF ELEMENTARY AND SEC -6
ONDARY TUITION.—Any reference in this section to 7
the term ‘qualified higher education expense’ shall 8
include a reference to the following expenses in con-9
nection with enrollment or attendance at, or for stu-10
dents enrolled at or attending, an elementary or sec-11
ondary public, private, or religious school: 12
‘‘(A) Tuition. 13
‘‘(B) Curriculum and curricular materials. 14
‘‘(C) Books or other instructional mate-15
rials. 16
‘‘(D) Online educational materials. 17
‘‘(E) Tuition for tutoring or educational 18
classes outside of the home, including at a tu-19
toring facility, but only if the tutor or instruc-20
tor is not related to the student and— 21
‘‘(i) is licensed as a teacher in any 22
State, 23
‘‘(ii) has taught at an eligible edu-24
cational institution, or 25
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•S 152 IS
‘‘(iii) is a subject matter expert in the 1
relevant subject. 2
‘‘(F) Fees for a nationally standardized 3
norm-referenced achievement test, an advanced 4
placement examination, or any examinations re-5
lated to college or university admission. 6
‘‘(G) Fees for dual enrollment in an insti-7
tution of higher education. 8
‘‘(H) Educational therapies for students 9
with disabilities provided by a licensed or ac-10
credited practitioner or provider, including oc-11
cupational, behavioral, physical, and speech-lan-12
guage therapies. 13
Such term shall include expenses for the purposes 14
described in subparagraphs (A) through (H) in con-15
nection with a homeschool (whether treated as a 16
homeschool or a private school for purposes of appli-17
cable State law).’’. 18
(b) E
FFECTIVEDATE.—The amendment made by 19
this section shall apply to distributions made after the 20
date of the enactment of this Act. 21
Æ
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