S. 157

Referred to Committee

Student Empowerment Act

Introduced 1/16/2019•116th Congress•Senate

Congress.gov

Latest Action

Read twice and referred to the Committee on Finance.

1/16/2019 • Senate

Summary

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).

Introduced in Senate • 1/16/2019

Enter your district to see how this bill affects your community

Topics & Subjects

Policy Area: Taxation

Academic performance and assessmentsElementary and secondary educationHigher educationIncome tax exclusionSpecial educationStudent aid and college costsTeaching, teachers, curricula