114 S306 IS: Enhancing Educational Opportunities for all Students Act
U.S. Senate
2015-01-29
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.
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 portabilitySec. 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 expensesSec. 301. 529 programs for elementary and secondary education expenses.<enum>I</enum><header display-inline="yes-display-inline">Title I of the ESEA portability</header><section commented="no" display-inline="no-display-inline" id="HA4B7432A2DC2449485E485C95A75848B" section-type="subsequent-section"><enum>101.</enum><header display-inline="yes-display-inline">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" display-inline="no-display-inline" id="H234879C5338C45368077C4CB4E7EB610" section-type="subsequent-section"><enum>1128.</enum><header display-inline="yes-display-inline">Title I funds follow the low-income child State option</header><subsection commented="no" display-inline="no-display-inline" id="H29573108A62E453BB392D85943FD83CC"><enum>(a)</enum><header display-inline="yes-display-inline">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" display-inline="no-display-inline" id="HFCC3D08741514292BC1E6B7DD6A44C5F"><enum>(b)</enum><header display-inline="yes-display-inline">Eligible child</header><paragraph commented="no" display-inline="no-display-inline" id="HDB5ABAFED7AB45ECB8F6E5BAAE167849"><enum>(1)</enum><header display-inline="yes-display-inline">Definition</header><text display-inline="yes-display-inline">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" display-inline="no-display-inline" id="H78E31E6B9BF94B73A825DE5EC7EAC650"><enum>(2)</enum><header display-inline="yes-display-inline">Criteria of poverty</header><text display-inline="yes-display-inline">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" display-inline="no-display-inline" id="HA21CAA5AC07A4B4280D982804918ED12"><enum>(c)</enum><header display-inline="yes-display-inline">Student enrollment in public and private schools</header><paragraph commented="no" display-inline="no-display-inline" id="HF9354A8273A64670AAC6756A086F203A"><enum>(1)</enum><header display-inline="yes-display-inline">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" display-inline="no-display-inline" id="H2999768F1C6E4E5D98012BAC76260D1E"><enum>(2)</enum><header display-inline="yes-display-inline">Allocation to local educational agencies</header><text display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="HEB4F0CC3F8FD402196C2554BC07125C7"><enum>(3)</enum><header display-inline="yes-display-inline">Distribution to schools</header><text display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="HF1450FAFCE4941859471C106A9302284"><enum>(A)</enum><text display-inline="yes-display-inline">based on the number of eligible children enrolled in such schools; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="HA29A5233D9CF4E4F95ECEDD6931C614E"><enum>(B)</enum><text display-inline="yes-display-inline">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 display-inline="yes-display-inline">Further Clarification of Coverdell Education Savings Accounts</header><section commented="no" display-inline="no-display-inline" id="HC12E834CFDDF4FA9AAB203FA8AA7A63B" section-type="subsequent-section"><enum>201.</enum><header display-inline="yes-display-inline">Allowance of home school expenses as qualified education expenses for purposes of a Coverdell
Education Savings Account</header><subsection commented="no" display-inline="no-display-inline" id="HE9B0B06D3A094558894DAAE0C752C268"><enum>(a)</enum><header display-inline="yes-display-inline">In General</header><text display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="H1D73B0B994B3455485AED9C69A11BCAA"><enum>(C)</enum><header display-inline="yes-display-inline">Private school</header><text display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="HC7CC1C29A7B241829C79AEDC37C65AB1"><enum>(b)</enum><header display-inline="yes-display-inline">Effective Date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to taxable years beginning after December 31, 2014.</text></subsection></section><section commented="no" display-inline="no-display-inline" id="HC5BFD5DB008945BABDA067146BED2E85" section-type="subsequent-section"><enum>202.</enum><header display-inline="yes-display-inline">Elimination of Coverdell Education Savings Account contribution limitation</header><subsection commented="no" display-inline="no-display-inline" id="H708AD1CB58714ACCB5D99F64E5C37D5E"><enum>(a)</enum><header display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="HC7A5BD9F1A1949E3B229549302129BF5"><enum>(b)</enum><header display-inline="yes-display-inline">Prohibition on excess contributions</header><text display-inline="yes-display-inline">Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/530">section 530</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:</text><quoted-block display-inline="no-display-inline" id="H28C6FB01B32245F5BE7D54BDC4AA3439" style="OLC"><paragraph commented="no" display-inline="no-display-inline" id="HF2E96C64F0D24872951B54E852231428"><enum>(5)</enum><header display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="H8C13103D3E3C474F94E93F32B243C8FA"><enum>(c)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2014.</text></subsection></section><enum>III</enum><header display-inline="yes-display-inline">529 programs for elementary and secondary education expenses</header><section commented="no" display-inline="no-display-inline" id="H14566750C6FD40258BB9197AC37A7125" section-type="subsequent-section"><enum>301.</enum><header display-inline="yes-display-inline"><enum-in-header>529</enum-in-header> programs for pre-kindergarten, elementary, and secondary education expenses</header><subsection commented="no" display-inline="no-display-inline" id="H1AAFDBCDF90E4EAB992CF265C5E16A46"><enum>(a)</enum><header display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="H2E77F478AB3244B8B600DB348788BA86"><enum>(1)</enum><text display-inline="yes-display-inline">by redesignating subparagraph (B) as subparagraph (C);</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="HD79E182694B54DA885BE540E587AC893"><enum>(2)</enum><text display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="HFD30837E1AF04F6E9DD037043A1EF921"><enum>(A)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">The term <term>qualified education expenses</term> means—</text><clause commented="no" display-inline="no-display-inline" id="H33952AF76B684A27A1269C06ED542FF5"><enum>(i)</enum><text display-inline="yes-display-inline">qualified higher education expenses, and</text></clause><clause commented="no" display-inline="no-display-inline" id="H98D3DA305F204777A7A56B812816B7A7"><enum>(ii)</enum><text display-inline="yes-display-inline">qualified pre-kindergarten, elementary, and secondary education expenses.</text></clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H3C5E1E6D72C04A89A987C8A1AE09E40B"><enum>(B)</enum><header display-inline="yes-display-inline">Qualified higher education expenses</header><text display-inline="yes-display-inline">The term <term>qualified higher education expenses</term> means</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H756F39EB57BD4B818CE49267D24D753E"><enum>(3)</enum><text display-inline="yes-display-inline">by adding at the end the following new subparagraphs:</text><quoted-block display-inline="no-display-inline" id="H5B7C67AED384451DA5B182A1B5A67FAF" style="OLC"><subparagraph commented="no" display-inline="no-display-inline" id="H2E1F7B07DD474DFAB1DA38CA74783F3E"><enum>(D)</enum><header display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" 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 commented="no" display-inline="no-display-inline" 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 commented="no" display-inline="no-display-inline" 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 commented="no" 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 commented="no" display-inline="no-display-inline" id="H4352CD08298548AB9C2FC684A8D8E359"><enum>(E)</enum><header display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="H340FC74E0C464441B08751171710303B"><enum>(b)</enum><header display-inline="yes-display-inline">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 commented="no" display-inline="no-display-inline" id="H3198CAAE827849F98FF4FE91C03B6070"><enum>(c)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2014.</text></subsection></section>