Student Empowerment Act
Official title: To amend the Internal Revenue Code of 1986 to permit kindergarten through grade 12 educational expenses to be paid from a 529 account.
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Referred to the House Committee on Ways and Means.
Student Empowerment Act
This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education.
Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school.
The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to homeschooling and the following expenses related to elementary, secondary, and homeschool education:
- 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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 939: Student Empowerment Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-939/
"H.R. 939: Student Empowerment Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-939/.
H.R. 939, 119th Cong. (2026), https://openamerica.io/bill/119-HR-939/.
[H.R. 939: Student Empowerment Act](https://openamerica.io/bill/119-HR-939/)