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HR 7021 115th Congress House

To amend the Internal Revenue Code of 1986 to provide for distributions from 529 plans to pay certain early education expenses.

Introduced: October 2, 2018 See on congress.gov
Taxation Bank accounts, deposits, capitalChild care and developmentIncome tax exclusionPreschool educationStudent aid and college costs
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Oct 2, 2018
Referred to the House Committee on Ways and Means.
Oct 2, 2018
Introduced in House
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 Latest action October 2, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to allow tax-free distributions from qualified tuition programs (known as 529 plans) to be used for qualified early education expenses, subject to a limit of $10,000 per beneficiary.

"Qualified early education expenses" are expenses for providing educational and other care to a child under age 5 (including childcare provided before and after school), as determined under state law and pursuant to attendance at a school or facility licensed in the state for the purpose.

 Related & companion bills 1
  • S 3228 Related bill 529 Expansion and Modernization Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 7021: To amend the Internal Revenue Code of 1986 to provide for distributions from 529 plans to pay certain early education expenses.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-7021/
MLA
"H.R. 7021: To amend the Internal Revenue Code of 1986 to provide for distributions from 529 plans to pay certain early education expenses.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-7021/.
Bluebook (legal)
H.R. 7021, 115th Cong. (2026), https://openamerica.io/bill/115-HR-7021/.
Markdown link
[H.R. 7021: To amend the Internal Revenue Code of 1986 to provide for distributions from 529 plans to pay certain early education expenses.](https://openamerica.io/bill/115-HR-7021/)
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