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SENATE 152119th CongressReferred to the Committee on the Judiciary. (text: CR S2098-2099)

A resolution designating April 2025 as "Preserving and Protecting Local News Month" and recognizing the importance and significance of local news.

Last Action
4/1/2025

Actions

  • 2025-01-20Read twice and referred to the Committee on Finance.
  • 2025-01-20Introduced in Senate

CRS Summary

As of 2025-01-20 (00)

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.

Cosponsors (8)

  • James Lankford (R-OK)
  • Tim Scott (R-SC)
  • Tim Sheehy (R-MT)
  • John Curtis (R-UT)
  • Ron Johnson (R-WI)
  • Mike Rounds (R-SD)
  • Eric Schmitt (R-MO)
  • Rick Scott (R-FL)
Read on Congress.gov

Sourced from Congress.gov (public domain).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.