H.R. 4736House115th Congress (2017-2019)In Committee

To amend the Internal Revenue Code of 1986 to allow section 529 education accounts to be used for homeschooling expenses.

AI-Generated Summary

Updated April 15, 2026 at 7:45 PM UTC

This bill changes the tax code so that money in 529 education savings accounts can be used to pay for homeschooling costs. It adds homeschooling to the list of qualified expenses, letting families withdraw those funds without penalty. The change applies to anyone who uses a 529 plan and chooses to educate their child at home.

Key Provisions

Amends the definition of qualified 529 expenses to include homeschooling-related costs.
Specifies eligible homeschooling expenses such as tuition, curriculum and instructional materials, online educational resources, tutoring (provided the tutor isn’t a relative), dual enrollment in college courses, and educational therapies for students with disabilities.
Treats a homeschool as either a homeschool or a private school under state law for the purpose of these tax rules.
Sets the amendment to take effect as if it were part of the existing law (Public Law 115‑97).

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 3, 2018

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HouseIntro Referral

Introduced in House

January 3, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 3, 2018

Bill Text

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Introduced in HouseIssued January 3, 2018

115th CONGRESS

1st Session

H. R. 4736

IN THE HOUSE OF REPRESENTATIVES

January 3, 2018

Mr. Smith of Missouri (for himself, Mr. King of Iowa, and Mrs. Handel) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow section 529 education accounts to be used for homeschooling expenses.

Treatment of distributions from section 529 education accounts for homeschooling expenses

(a)

In general

Section 529(c)(7) of the Internal Revenue Code of 1986, as amended by Public Law 115–97, is amended by striking include a reference to and all that follows and inserting

include a reference to—

(A)

expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school, and

(B)

expenses for—

(i)

curriculum and curricular materials,

(ii)

books or other instructional materials,

(iii)

online educational materials,

(iv)

tuition for tutoring or educational classes outside of the home (but only if the tutor or instructor is not related (within the meaning of section 152(d)(2)) to the student),

(v)

dual enrollment in an institution of higher education, and

(vi)

educational therapies for students with disabilities,

in connection with a homeschool (whether treated as a homeschool or a private school for purposes of applicable State law).

(b)

Effective date

The amendment made by this section shall take effect as if included in section 11032 of Public Law 115–97.