H.R. 4862House115th Congress (2017-2019)In Committee

Enhancing Educational Opportunities for Home School Students Act

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Updated April 15, 2026 at 7:59 PM UTC

The Enhancing Educational Opportunities for Home School Students Act would change the tax code so that money in 529 education savings accounts can be used for homeschooling costs. It expands the list of qualified expenses to cover things like curriculum, books, online materials, tutoring, dual‑enrollment college courses, and special education therapies. The change would affect families that use 529 plans and choose to homeschool their children.

Key Provisions

Amends Section 529(c)(7) of the Internal Revenue Code to add homeschooling expenses as qualified uses of 529 plan distributions, including tuition at public, private, or religious schools, curriculum and instructional materials, online educational resources, tutoring (when the tutor isn’t a relative), dual enrollment in higher‑education institutions, and educational therapies for students with disabilities
Specifies that the amendment applies to any 529 distributions made after the law’s enactment

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 19, 2018

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HouseIntro Referral

Introduced in House

January 19, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 19, 2018

Bill Text

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Introduced in HouseIssued January 19, 2018

115th CONGRESS

2d Session

H. R. 4862

IN THE HOUSE OF REPRESENTATIVES

January 19, 2018

Mr. Messer 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.

Short title

This Act may be cited as the Enhancing Educational Opportunities for Home School Students Act.

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 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 apply to distributions made after the date of the enactment of this Act.