House Bill 6674
115th Congress(2017-2018)
Student Empowerment Act
Introduced
Introduced in House on Aug 17, 2018
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
6674
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No House votes have been held for this bill.
Summary
Student Empowerment Act
This bill amends the Internal Revenue Code to allow 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 the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).
August 17, 2018
08/17/2018
Referred to the House Committee on Ways and Means.
08/17/2018
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:41:44 PM