HR 939
Student Empowerment Act
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The Student Empowerment Act expands the use of tax-free 529 college savings plans to cover a wider range of educational expenses. Currently, these plans primarily cover higher education costs. This bill allows 529 plans to be used for tuition, curriculum materials, books, online learning, tutoring, testing fees, dual enrollment, and educational therapies for students with disabilities, including those received through homeschooling. This aims to provide greater financial flexibility for families investing in their children’s education.
Key provisions
- Allows 529 plan distributions to cover tuition for elementary and secondary public, private, and religious schools.
- Extends 529 plan coverage to include homeschooling expenses.
- Covers curriculum and curricular materials.
- Allows for the use of 529 plans to pay for tutoring services.
- Includes fees for standardized tests and dual enrollment programs.
- Permits the use of 529 plans to cover educational therapies for students with disabilities.
- Applies to distributions made after the bill’s enactment.
Who is affected
- Parents and families saving for education
- Homeschool families
- Elementary and secondary school students
- Private and religious school students
- Higher education institutions
Notable changes
- Expands the eligible expenses for 529 plan distributions beyond just higher education.
Sponsors
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Primary sponsor
Cosponsors
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119th CONGRESS — 1st Session
H. R. 939
IN THE HOUSE OF REPRESENTATIVES
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.
This Act may be cited as the Student Empowerment Act
.
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:
Tuition.
Curriculum and curricular materials.
Books or other instructional materials.
Online educational materials.
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—
is licensed as a teacher in any State,
has taught at an eligible educational institution, or
is a subject matter expert in the relevant subject.
Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.
Fees for dual enrollment in an institution of higher education.
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).