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HR 6674 115th Congress House Taxation Academic performance and assessments Elementary and secondary education Higher education Income tax exclusion Special education Student aid and college costs Teaching, teachers, curricula

Student Empowerment Act

Introduced: August 17, 2018 Introduced by: Smith, Jason Republican · Missouri See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 17, 2018
Referred to the House Committee on Ways and Means.
Aug 17, 2018
Introduced in House
 Plain-English summary Congressional Research Service

Student Empowerment Act

This bill amends the Internal Revenue Code to allow tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with enrollment or attendance at an elementary or secondary school.

(Under current law, distributions in connection with an elementary or secondary school are limited to tuition for a public, private, or religious school.) The bill allows the distributions to be used for additional educational expenses, including:

  • curriculum and curricular materials,
  • books or other instructional materials,
  • online educational materials,
  • tutoring or educational classes outside the home,
  • testing fees,
  • fees for dual enrollment in an institution of higher education, and
  • educational therapies for students with disabilities.

Distributions may also be used for the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).

What's happening now August 17, 2018

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1