Student Empowerment Act

What This Bill Does

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.

Summary as of 02/04/2025, via Congress.gov / Congressional Research Service.

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