Student Empowerment Act (S-152)

Student Empowerment Act (S-152) · Congress.wiki

This bill lets families use 529 college savings plans to pay more K–12 costs tax-free. Today, 529 plans already cover college costs and up to $10,000 per year for K–12 tuition; this plan would also cover homeschool tuition and more learning expenses for kids in public, private, or religious schools, as well as homeschools . Covered costs would include curriculum and books, online learning materials, certain tutoring or classes outside the home, testing fees (like AP or college entrance exams), dual-enrollment fees, and licensed therapies for students with disabilities. These changes would apply to withdrawals made after the bill becomes law .

Key details:

Tutoring must be by someone not related to the student and who is a licensed teacher, has taught at an eligible school, or is a subject expert .
The expansion adds homeschool expenses to what’s allowed, beyond current law’s K–12 tuition limit, and broadens which K–12 costs qualify for tax-free treatment .

Who is affected	What changes	Examples of covered costs	When it starts
Families using 529 plans; K–12 students in public, private, religious, and homeschool settings	More K–12 expenses can be paid tax-free from 529 plans, including homeschool tuition	Curriculum, books, online materials; qualified tutoring/classes; AP/college test fees; dual-enrollment fees; licensed therapies for disabilities	For withdrawals made after it becomes law

Student Empowerment Act

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