3.0.0 3102 2023-01-11T13:42:08Z 2023-01-11T13:42:08Z Senate S 2018-06-21 115 ssfi00 Finance Committee Senate Standing Referred to 2018-06-21T14:36:51Z Student Empowerment Act 115 6674 HR 2018-08-17 Referred to the House Committee on Ways and Means. Identical bill CRS 2018-06-21 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-06-21 Introduced in Senate IntroReferral 10000 9 Library of Congress C001098 Sen. Cruz, Ted [R-TX] Ted Cruz R TX N T000461 Sen. Toomey, Patrick [R-PA] Patrick Toomey R PA J. 2018-06-21 True C001095 Sen. Cotton, Tom [R-AR] Tom Cotton R AR 2018-06-21 True B000575 Sen. Blunt, Roy [R-MO] Roy Blunt R MO 2018-06-21 True L000577 Sen. Lee, Mike [R-UT] Mike Lee R UT 2018-06-21 True J000293 Sen. Johnson, Ron [R-WI] Ron Johnson R WI 2018-06-21 True P000603 Sen. Paul, Rand [R-KY] Rand Paul R KY 2018-06-21 True L000575 Sen. Lankford, James [R-OK] James Lankford R OK 2018-06-21 True S001197 Sen. Sasse, Ben [R-NE] Ben Sasse R NE 2018-06-21 True Taxation Academic performance and assessments Elementary and secondary education Higher education Income tax exclusion Special education Student aid and college costs Teaching, teachers, curricula Taxation 00 2018-06-21 Introduced in Senate 2019-02-06T21:30:00Z Student Empowerment Act

This bill amends the Internal Revenue Code to allow tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with enrollment or attendance at an elementary or secondary school.

(Under current law, distributions in connection with an elementary or secondary school are limited to tuition for a public, private, or religious school.) The bill allows the distributions to be used for additional educational expenses, including:

  • curriculum and curricular materials,
  • books or other instructional materials,
  • online educational materials,
  • tutoring or educational classes outside the home,
  • testing fees,
  • fees for dual enrollment in an institution of higher education, and
  • educational therapies for students with disabilities.

Distributions may also be used for the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).

]]> Student Empowerment Act Display Title Student Empowerment Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to permit kindergarten through grade 12 educational expenses to be paid from a 529 account. Introduced in Senate IS Short Titles as Introduced Student Empowerment Act Introduced in Senate 2018-06-21T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s3102is/xml/BILLS-115s3102is.xml 2018-06-21 Read twice and referred to the Committee on Finance. text/xml 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.