Amends the Internal Revenue Code by revising Section 529(c)(7) to treat specified elementary and secondary school expenses as part of the term "qualified higher education expense."
amendment
Affects: Section 529 savings plans; students enrolled at or attending elementary or secondary schools
Tuition for elementary and secondary public, private, or religious schools is included as a qualified higher education expense.
definition
Affects: Students enrolled at or attending elementary or secondary public, private, or religious schools
Curriculum and curricular materials for elementary and secondary students are included as qualified higher education expenses.
definition
Affects: Students enrolled at or attending elementary or secondary public, private, or religious schools
Books or other instructional materials for elementary and secondary students are included as qualified higher education expenses.
definition
Affects: Students enrolled at or attending elementary or secondary public, private, or religious schools
Online educational materials for elementary and secondary students are included as qualified higher education expenses.
definition
Affects: Students enrolled at or attending elementary or secondary public, private, or religious schools