119th Congress Taxation
S. 152: Student Empowerment Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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:
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- 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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- John Curtis R-UTOriginal
- Ron Johnson R-WIOriginal
- James Lankford R-OKOriginal
- Mike Rounds R-SDOriginal
- Tim Scott R-SCOriginal
- Rick Scott R-FLOriginal
- Eric Schmitt R-MOOriginal
- Tim Sheehy R-MTOriginal
Who scored on this bill
No member has earned points from it yet.
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History
- Introduced in the Senate by Ted Cruz.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.