113 HR 5477 IH: Enhancing Educational Opportunities for all Students Act
U.S. House of Representatives
2014-09-16
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EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.This Act may be cited as the Enhancing Educational Opportunities for all Students Act
.
2.The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
Title I—Title I of the ESEA portability
Sec. 101. Title I portability.
Title II—Allowance of home school expenses as qualified education expenses
Sec. 201. Allowance of home school expenses as qualified education expenses for purposes of a
Coverdell Education Savings Account.
Sec. 202. Elimination of Coverdell Education Savings Account contribution limitation.
Title III—529 programs for elementary and secondary education expenses
Sec. 301. 529 programs for elementary and secondary education expenses.
<enum>I</enum><header>Title I of the ESEA portability</header>
<section id="HA4B7432A2DC2449485E485C95A75848B"><enum>101.</enum><header>Title I portability</header><text display-inline="no-display-inline">Part A of title I of the Elementary and Secondary Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/6311">20 U.S.C. 6311 et seq.</external-xref>) is
amended by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HB0D3F3302E7D494B897642159B9F30B4" style="OLC">
<section commented="no" id="H234879C5338C45368077C4CB4E7EB610"><enum>1128.</enum><header>Title I funds follow the low-income child State option</header>
<subsection commented="no" id="H29573108A62E453BB392D85943FD83CC"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Notwithstanding any other provision of law and to the extent permitted under State law, a State
educational agency may allocate grant funds under this part among the
local educational agencies in the State based on the number of eligible
children enrolled in the public schools served by each local educational
agency and the State-accredited private schools within each local
educational agency’s geographic jurisdiction.</text>
</subsection><subsection commented="no" id="HFCC3D08741514292BC1E6B7DD6A44C5F"><enum>(b)</enum><header>Eligible child</header>
<paragraph commented="no" id="HDB5ABAFED7AB45ECB8F6E5BAAE167849"><enum>(1)</enum><header>Definition</header><text>In this section, the term <term>eligible child</term> means a child aged 5 to 17, inclusive, from a family with an income below the poverty level on the
basis of the most recent satisfactory data published by the Department of
Commerce.</text>
</paragraph><paragraph commented="no" id="H78E31E6B9BF94B73A825DE5EC7EAC650"><enum>(2)</enum><header>Criteria of poverty</header><text>In determining the families with incomes below the poverty level for the purposes of this section,
a State educational agency shall use the criteria of poverty used by the
Census Bureau in compiling the most recent decennial census, as the
criteria have been updated by increases in the Consumer Price Index for
All Urban Consumers, published by the Bureau of Labor Statistics.</text>
</paragraph></subsection><subsection commented="no" id="HA21CAA5AC07A4B4280D982804918ED12"><enum>(c)</enum><header>Student enrollment in public and private schools</header>
<paragraph commented="no" id="HF9354A8273A64670AAC6756A086F203A"><enum>(1)</enum><header>Identification of eligible children</header><text display-inline="yes-display-inline">On an annual basis, on a date to be determined by the State educational agency, each local
educational agency that receives grant funding in accordance with
subsection (a) shall inform the State educational agency of the number of
eligible children enrolled in public schools served by the local
educational agency and the State-accredited private schools within the
local educational agency’s geographic jurisdiction.</text>
</paragraph><paragraph commented="no" id="H2999768F1C6E4E5D98012BAC76260D1E"><enum>(2)</enum><header>Allocation to local educational agencies</header><text>Based on the identification of eligible children in paragraph (1), the State educational agency
shall provide to a local educational agency an amount equal to the sum of
the amount available for each eligible child in the State multiplied by
the number of eligible children identified by the local educational agency
under paragraph (1).</text>
</paragraph><paragraph id="HEB4F0CC3F8FD402196C2554BC07125C7"><enum>(3)</enum><header>Distribution to schools</header><text>Each local educational agency that receives funds under paragraph (2) shall distribute such funds
to the public schools served by the local educational agency and
State-accredited private schools within the local educational agency’s
geographic jurisdiction—</text>
<subparagraph id="HF1450FAFCE4941859471C106A9302284"><enum>(A)</enum><text>based on the number of eligible children enrolled in such schools; and</text>
</subparagraph><subparagraph id="HA29A5233D9CF4E4F95ECEDD6931C614E"><enum>(B)</enum><text>in a manner that would, in the absence of such Federal funds, supplement the funds made available
from non-Federal resources for the education of pupils participating in
programs under this subpart, and not to supplant such funds.</text></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</section><enum>II</enum><header>Further Clarification of Coverdell Education Savings Accounts</header>
<section id="HC12E834CFDDF4FA9AAB203FA8AA7A63B" section-type="subsequent-section"><enum>201.</enum><header>Allowance of home school expenses as qualified education expenses for purposes of a Coverdell
Education Savings Account</header>
<subsection id="HE9B0B06D3A094558894DAAE0C752C268"><enum>(a)</enum><header>In General</header><text>Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/530">section 530(b)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the
end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="HBE1A68CAECCA4E3A89918374AEEB7B56" style="OLC">
<subparagraph id="H1D73B0B994B3455485AED9C69A11BCAA"><enum>(C)</enum><header>Private school</header><text>For purposes of this section, the term ‘private school’ includes any home school that meets the
requirements of State law applicable to such home schools, whether or not
such school is deemed a private school for purposes of State law.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HC7CC1C29A7B241829C79AEDC37C65AB1"><enum>(b)</enum><header>Effective Date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2013.</text>
</subsection></section><section id="HC5BFD5DB008945BABDA067146BED2E85"><enum>202.</enum><header>Elimination of Coverdell Education Savings Account contribution limitation</header>
<subsection id="H708AD1CB58714ACCB5D99F64E5C37D5E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/530">section 530(b)(1)</external-xref> of the Internal Revenue Code of 1986 is amended by inserting <quote>or</quote> at the end of clause (i), by striking <quote>or</quote> at the end of clause (ii) and inserting a period, and by striking clause (iii).</text>
</subsection><subsection id="HC7A5BD9F1A1949E3B229549302129BF5"><enum>(b)</enum><header>Prohibition on excess contributions</header><text>Subsection (b) of section 530 of such Code is amended by adding at the end the following new
paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H28C6FB01B32245F5BE7D54BDC4AA3439" style="OLC">
<paragraph id="HF2E96C64F0D24872951B54E852231428"><enum>(5)</enum><header>Prohibition on excess contributions</header><text display-inline="yes-display-inline">A program shall not be treated as a Coverdell education savings account unless it provides adequate
safeguards to prevent contributions on behalf of a designated beneficiary
in excess of those necessary to provide for the qualified education
expenses of the beneficiary.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H8C13103D3E3C474F94E93F32B243C8FA"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2013.</text>
</subsection></section><enum>III</enum><header>529 programs for elementary and secondary education expenses</header>
<section id="H14566750C6FD40258BB9197AC37A7125"><enum>301.</enum><header><enum-in-header>529</enum-in-header> programs for pre-kindergarten, elementary, and secondary education expenses</header>
<subsection id="H1AAFDBCDF90E4EAB992CF265C5E16A46"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/529">section 529(e)</external-xref> of the Internal Revenue Code of 1986 is amended—</text>
<paragraph id="H2E77F478AB3244B8B600DB348788BA86"><enum>(1)</enum><text>by redesignating subparagraph (B) as subparagraph (C);</text>
</paragraph><paragraph id="HD79E182694B54DA885BE540E587AC893"><enum>(2)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">Qualified higher education expenses</header-in-text></quote> and all that follows through <quote>The term <term>qualified higher education expenses</term> means—</quote> and inserting the following:</text>
<quoted-block display-inline="yes-display-inline" id="H07975DE8C57F49AF889037243643296D" style="OLC"><text><header-in-text level="paragraph" style="OLC">Qualified education expenses.—</header-in-text></text><subparagraph id="HFD30837E1AF04F6E9DD037043A1EF921"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>qualified education expenses</term> means—</text>
<clause id="H33952AF76B684A27A1269C06ED542FF5"><enum>(i)</enum><text>qualified higher education expenses, and</text>
</clause><clause id="H98D3DA305F204777A7A56B812816B7A7"><enum>(ii)</enum><text>qualified pre-kindergarten, elementary, and secondary education expenses.</text>
</clause></subparagraph><subparagraph id="H3C5E1E6D72C04A89A987C8A1AE09E40B"><enum>(B)</enum><header>Qualified higher education expenses</header><text>The term <term>qualified higher education expenses</term> means</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block>
</paragraph><paragraph id="H756F39EB57BD4B818CE49267D24D753E"><enum>(3)</enum><text>by adding at the end the following new subparagraphs:</text>
<quoted-block display-inline="no-display-inline" id="H5B7C67AED384451DA5B182A1B5A67FAF" style="OLC">
<subparagraph id="H2E1F7B07DD474DFAB1DA38CA74783F3E"><enum>(D)</enum><header>Qualified pre-kindergarten, elementary, and secondary education expenses</header><text display-inline="yes-display-inline">The term <quote>qualified pre-kindergarten, elementary, and secondary education expenses</quote> means—</text>
<clause id="HD489B4B2B73A47B7A25F9711D781D561"><enum>(i)</enum><text display-inline="yes-display-inline">expenses for tuition, fees, academic tutoring, special needs services in the case of a special
needs beneficiary, books, supplies, and other equipment which are incurred
in connection with the enrollment or attendance of the designated
beneficiary of the trust as a pre-kindergarten, elementary, or secondary
school student at a public, private, or religious school,</text>
</clause><clause id="H2E86847D73DF4F99A385B49A25B2AF49"><enum>(ii)</enum><text display-inline="yes-display-inline">expenses for room and board, uniforms, transportation, and supplementary items and services
(including extended day programs) which are required or provided by a
public, private, or religious school in connection with such enrollment or
attendance, and</text>
</clause><clause id="HC5DDC5E7220F46AB984002E03FED34C6"><enum>(iii)</enum><text display-inline="yes-display-inline">expenses for the purchase of any computer technology or equipment (as defined in section
170(e)(6)(F)(i)) or Internet access and related services, if such
technology, equipment, or services are to be used by the beneficiary and
the beneficiary’s family during any of the years the beneficiary is in
school.</text></clause><continuation-text continuation-text-level="subparagraph">Clause (iii) shall not include expenses for computer software designed for sports, games, or
hobbies unless the software is predominantly educational in nature.</continuation-text></subparagraph><subparagraph id="H4352CD08298548AB9C2FC684A8D8E359"><enum>(E)</enum><header>School</header><text display-inline="yes-display-inline">The term <term>school</term> means any school which provides pre-kindergarten, elementary, or secondary education
(pre-kindergarten through grade 12), as determined under State law. Such a
school shall be treated as an eligible educational institution for
purposes of subsection (b).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H340FC74E0C464441B08751171710303B"><enum>(b)</enum><header>Conforming amendments</header><text display-inline="yes-display-inline">Section 529 of such Code is amended by striking <quote>qualified higher education</quote> each place it appears in subsections (b) and (c) and inserting <quote>qualified education</quote>.</text>
</subsection><subsection id="H3198CAAE827849F98FF4FE91C03B6070"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2014.</text>
</subsection></section>