H.R. 939

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 939 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 939

To amend the Internal Revenue Code of 1986 to permit kindergarten 
through grade 12 educational expenses to be paid from a 529 account.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 4, 2025

Mr. Hern of Oklahoma (for himself, Mr. Kelly of Pennsylvania, Mr. Smith 
of Nebraska, and Mrs. Hinson) introduced the following bill; which was 
referred to the Committee on Ways and Means

_______________________________________________________________________

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.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Student Empowerment Act''.

SEC. 2. 529 ACCOUNT FUNDING FOR HOMESCHOOL AND ADDITIONAL ELEMENTARY 
AND SECONDARY EXPENSES.

(a) In General.--Section 529(c)(7) of the Internal Revenue Code of 
1986 is amended to read as follows:
``(7) Treatment of elementary and secondary tuition.--Any 
reference in this section to the term `qualified higher 
education expense' shall include a reference to the following 
expenses in connection with enrollment or attendance at, or for 
students enrolled at or attending, an elementary or secondary 
public, private, or religious school:
``(A) Tuition.
``(B) Curriculum and curricular materials.
``(C) Books or other instructional materials.
``(D) Online educational materials.
``(E) Tuition for tutoring or educational classes 
outside of the home, including at a tutoring facility, 
but only if the tutor or instructor is not related to 
the student and--
``(i) is licensed as a teacher in any 
State,
``(ii) has taught at an eligible 
educational institution, or
``(iii) is a subject matter expert in the 
relevant subject.
``(F) Fees for a nationally standardized norm-
referenced achievement test, an advanced placement 
examination, or any examinations related to college or 
university admission.
``(G) Fees for dual enrollment in an institution of 
higher education.
``(H) Educational therapies for students with 
disabilities provided by a licensed or accredited 
practitioner or provider, including occupational, 
behavioral, physical, and speech-language therapies.
Such term shall include expenses for the purposes described in 
subparagraphs (A) through (H) in connection with a homeschool 
(whether treated as a homeschool or a private school for 
purposes of applicable State law).''.
(b) Effective Date.--The amendment made by this section shall apply 
to distributions made after the date of the enactment of this Act.
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