[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Page S7596]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1725. Mr. CRUZ (for himself, Mr. Cotton, Mr. Lee, and Mr. Sasse) 
submitted an amendment intended to be proposed to amendment SA 1618 
proposed by Mr. McConnell (for Mr. Hatch (for himself and Ms. 
Murkowski)) to the bill H.R. 1, to provide for reconciliation pursuant 
to titles II and V of the concurrent resolution on the budget for 
fiscal year 2018; which was ordered to lie on the table; as follows:

       At the end of part IV of subtitle A of title I, insert the 
     following:

     SEC. 11033. 529 ACCOUNT FUNDING FOR ELEMENTARY AND SECONDARY 
                   EDUCATION.

       (a) In General.--
       (1) In general.--Section 529(c) is amended by adding at the 
     end the following new paragraph:
       ``(7) Treatment of elementary and secondary tuition.--Any 
     reference in this subsection to the term `qualified higher 
     education expense' shall include a reference to--
       ``(A) expenses for tuition in connection with enrollment or 
     attendance at an elementary or secondary public, private, or 
     religious school, and
       ``(B) expenses for--
       ``(i) curriculum and curricular materials,
       ``(ii) books or other instructional materials,
       ``(iii) online educational materials,
       ``(iv) tuition for tutoring or educational classes outside 
     of the home (but only if the tutor or instructor is not 
     related to the student),
       ``(v) dual enrollment in an institution of higher 
     education, and
       ``(vi) educational therapies for students with 
     disabilities,
     in connection with a homeschool (whether treated as a 
     homeschool or a private school for purposes of applicable 
     State law).''.
       (2) Limitation.--Section 529(e)(3)(A) is amended by adding 
     at the end the following: ``The amount of cash distributions 
     from all qualified tuition programs described in subsection 
     (b)(1)(A)(ii) with respect to a beneficiary during any 
     taxable year shall, in the aggregate, include not more than 
     $10,000 in expenses described in subsection (c)(7) incurred 
     during the taxable year.''.
       (b) Offset.--Paragraph (2) of section 127(a) is amended--
       (1) by striking ``$5,250'' in the heading and inserting 
     ``$2,500'', and
       (2) by striking ``$5,250'' each place it appears and 
     inserting ``$2,500''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to contributions made after December 31, 2017.
                                 ______