<?xml version="1.0" encoding="utf-8" standalone="no"?>
<billStatus>
  <version>3.0.0</version>
  <bill>
    <number>152</number>
    <updateDate>2025-12-05T21:31:30Z</updateDate>
    <updateDateIncludingText>2025-12-05T21:31:30Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2025-01-20</introducedDate>
    <congress>119</congress>
    <legislationUrl>https://www.congress.gov/bill/119th-congress/senate-bill/152</legislationUrl>
    <committees>
      <item>
        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred To</name>
            <date>2025-01-20T21:48:35Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <relatedBills>
      <item>
        <title>TCJA Permanency Act</title>
        <congress>119</congress>
        <number>137</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2025-01-03</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
      <item>
        <title>ACE Act</title>
        <congress>119</congress>
        <number>750</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2025-01-28</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
      <item>
        <title>Student Empowerment Act</title>
        <congress>119</congress>
        <number>939</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2025-02-04</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Identical bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
      <item>
        <title>ACE Act</title>
        <congress>119</congress>
        <number>311</number>
        <type>S</type>
        <latestAction>
          <actionDate>2025-01-29</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
      <item>
        <title>An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.</title>
        <congress>119</congress>
        <number>1</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2025-07-04</actionDate>
          <text>Became Public Law No: 119-21.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
    </relatedBills>
    <actions>
      <item>
        <actionDate>2025-01-20</actionDate>
        <committees>
          <item>
            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
          </item>
        </committees>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read twice and referred to the Committee on Finance.</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2025-01-20</actionDate>
        <text>Introduced in Senate</text>
        <type>IntroReferral</type>
        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>C001098</bioguideId>
        <fullName>Sen. Cruz, Ted [R-TX]</fullName>
        <firstName>Ted</firstName>
        <lastName>Cruz</lastName>
        <party>R</party>
        <state>TX</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>L000575</bioguideId>
        <fullName>Sen. Lankford, James [R-OK]</fullName>
        <firstName>James</firstName>
        <lastName>Lankford</lastName>
        <party>R</party>
        <state>OK</state>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001184</bioguideId>
        <fullName>Sen. Scott, Tim [R-SC]</fullName>
        <firstName>Tim</firstName>
        <lastName>Scott</lastName>
        <party>R</party>
        <state>SC</state>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001232</bioguideId>
        <fullName>Sen. Sheehy, Tim [R-MT]</fullName>
        <firstName>Tim</firstName>
        <lastName>Sheehy</lastName>
        <party>R</party>
        <state>MT</state>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001114</bioguideId>
        <fullName>Sen. Curtis, John R. [R-UT]</fullName>
        <firstName>John</firstName>
        <lastName>Curtis</lastName>
        <party>R</party>
        <state>UT</state>
        <middleName>R.</middleName>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>J000293</bioguideId>
        <fullName>Sen. Johnson, Ron [R-WI]</fullName>
        <firstName>Ron</firstName>
        <lastName>Johnson</lastName>
        <party>R</party>
        <state>WI</state>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000605</bioguideId>
        <fullName>Sen. Rounds, Mike [R-SD]</fullName>
        <firstName>Mike</firstName>
        <lastName>Rounds</lastName>
        <party>R</party>
        <state>SD</state>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001227</bioguideId>
        <fullName>Sen. Schmitt, Eric [R-MO]</fullName>
        <firstName>Eric</firstName>
        <lastName>Schmitt</lastName>
        <party>R</party>
        <state>MO</state>
        <middleName>S.</middleName>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001217</bioguideId>
        <fullName>Sen. Scott, Rick [R-FL]</fullName>
        <firstName>Rick</firstName>
        <lastName>Scott</lastName>
        <party>R</party>
        <state>FL</state>
        <sponsorshipDate>2025-01-20</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects/>
      <policyArea>
        <name>Taxation</name>
        <updateDate>2025-02-26T16:16:40Z</updateDate>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2025-01-20</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2025-04-29T13:02:24Z</updateDate>
        <cdata>
          <text>&lt;p&gt;&lt;strong&gt;Student Empowerment Act&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education.&lt;/p&gt;&lt;p&gt;Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school.&lt;/p&gt;&lt;p&gt;The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to&amp;nbsp;homeschooling and the following expenses related to elementary, secondary, and homeschool education:&lt;/p&gt;&lt;ul&gt;&lt;li&gt;curriculum and curricular materials,&lt;/li&gt;&lt;li&gt;books or other instructional materials,&lt;/li&gt;&lt;li&gt;online educational materials,&lt;/li&gt;&lt;li&gt;tutoring or educational classes outside the home,&lt;/li&gt;&lt;li&gt;testing fees,&lt;/li&gt;&lt;li&gt;fees for dual enrollment in an institution of higher education, and&lt;/li&gt;&lt;li&gt;educational therapies for students with disabilities.&lt;/li&gt;&lt;/ul&gt;</text>
        </cdata>
      </summary>
    </summaries>
    <title>Student Empowerment Act</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <titleTypeCode>45</titleTypeCode>
        <title>Student Empowerment Act</title>
        <updateDate>2025-02-21T03:23:19Z</updateDate>
      </item>
      <item>
        <titleType>Short Title(s) as Introduced</titleType>
        <titleTypeCode>101</titleTypeCode>
        <title>Student Empowerment Act</title>
        <updateDate>2025-02-21T03:23:18Z</updateDate>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <titleTypeCode>6</titleTypeCode>
        <title>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.</title>
        <updateDate>2025-02-21T03:18:27Z</updateDate>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2025-01-20T05:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-119s152is/xml/BILLS-119s152is.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2025-01-20</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
    </latestAction>
  </bill>
  <dublinCore xmlns:dc="http://purl.org/dc/elements/1.1/">
    <dc:format>text/xml</dc:format>
    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
  </dublinCore>
</billStatus>
