Allows 529 college savings plan funds to be used tax‑free for a broader set of K–12 expenses. Eligible items explicitly include tuition, curriculum and online materials, certain tutoring and testing fees, dual‑enrollment fees, and educational therapies for students with disabilities. Distributions for these expenses are allowed after the law takes effect.

This amends the Internal Revenue Code’s 529 rules so account owners can withdraw funds for specified elementary and secondary education costs without federal tax on the distribution when used for the listed purposes.