Bill > HR939

This bill expands the definition of qualified expenses for 529 accounts (tax-advantaged savings plans typically used for college expenses) to include a wide range of kindergarten through 12th-grade educational expenses. Specifically, the bill allows 529 account funds to be used for tuition at public, private, or religious schools, curriculum and instructional materials, books, online educational materials, tutoring (with specific requirements for tutors), nationally standardized achievement test fees, advanced placement exam fees, college admission exam fees, dual enrollment fees, and educational therapies for students with disabilities. The bill also explicitly includes homeschooling expenses under this expanded definition, whether the homeschool is treated as a homeschool or a private school under state law. The changes would apply to distributions made after the date of the bill's enactment, giving families more flexibility in using their tax-advantaged education savings for K-12 educational expenses beyond traditional higher education costs.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/939/all-info