Student Empowerment Act
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Student Empowerment Act
This bill allows 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 tuition and the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 157: Student Empowerment Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-157/
"S. 157: Student Empowerment Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-157/.
S. 157, 116th Cong. (2026), https://openamerica.io/bill/116-S-157/.
[S. 157: Student Empowerment Act](https://openamerica.io/bill/116-S-157/)