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S 306 114th Congress Senate

Enhancing Educational Opportunities for all Students Act

Official title: A bill to amend the Internal Revenue Code of 1986 to encourage the use of 529 plans and Coverdell education savings accounts, and for other purposes.

Introduced: January 29, 2015 Introduced by: Lee, Mike Republican · Utah See on congress.gov
Education Education of the disadvantagedEducation programs fundingElementary and secondary educationHigher education
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Income tax exclusionPoverty and welfare assistancePreschool educationStudent aid and college costs
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 29, 2015
Read twice and referred to the Committee on Finance.
Jan 29, 2015
Introduced in Senate
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 Latest action January 29, 2015

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Enhancing Educational Opportunities for all Students Act

Amends the Elementary and Secondary Education Act of 1965 to allow a state educational agency to allocate grant funds among local educational agencies based on the number of eligible children (children age 5 to 17 from a family with an income below the poverty level) enrolled in the public schools and the state-accredited private schools within each local agency's geographic jurisdiction.

Amends the Internal Revenue Code to: (1) allow payment of home school expenses from Coverdell education savings accounts; (2) remove the dollar limitation on contributions to Coverdell education savings accounts and require such accounts to provide adequate safeguards to prevent contributions from exceeding the amount necessary to provide for the qualified education expenses of the account beneficiary; and (3) allow tax-exempt qualified tuition programs (529 tuition programs) to pay qualified pre-kindergarten, elementary, and secondary education expenses.

 Related & companion bills 4
  • HR 553 Related bill To amend the Internal Revenue Code of 1986 to encourage the use of 529 plans and Coverdell education savings accounts, …
  • S 72 Related bill Expanding School Choice Act
  • S 101 Related bill A bill to amend the Internal Revenue Code of 1986 to expand the Coverdell education savings accounts to allow home scho…
  • HR 554 Related bill Enhancing Educational Opportunities for all Students Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Crapo, Mike
Idaho · Jan 29, 2015
 R
Cruz, Ted
Texas · Jan 29, 2015
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APA
U.S. Congress. (2026). S. 306: Enhancing Educational Opportunities for all Students Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-306/
MLA
"S. 306: Enhancing Educational Opportunities for all Students Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-306/.
Bluebook (legal)
S. 306, 114th Cong. (2026), https://openamerica.io/bill/114-S-306/.
Markdown link
[S. 306: Enhancing Educational Opportunities for all Students Act](https://openamerica.io/bill/114-S-306/)
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