H.R. 939
119th CONGRESS 1st Session
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 HOUSE OF REPRESENTATIVES · February 4, 2025 · Sponsor: Mr. Hern of Oklahoma · Committee: Committee on Ways and Means
Table of contents
SEC. 1. Short title
- This Act may be cited as the Student Empowerment Act.
SEC. 2. 529 account funding for homeschool and additional elementary and secondary expenses
- (a) In general
- of the Internal Revenue Code of 1986 is amended to read as follows: Section 529(c)(7)
- (7) Treatment of elementary and secondary tuition
- Any reference in this section to the term 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:
qualified higher education expense- 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—
- (i) is licensed as a teacher in any State,
- (ii) has taught at an eligible educational institution, or
- (iii) 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).
- Any reference in this section to the term 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:
- (7) Treatment of elementary and secondary tuition
- of the Internal Revenue Code of 1986 is amended to read as follows: Section 529(c)(7)
- (b) Effective date
- The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.