H.R. 65House116th Congress (2019-2021)In Committee

Enhancing Educational Opportunities for Home School Students Act

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Updated April 13, 2026 at 11:38 PM UTC

The Enhancing Educational Opportunities for Home School Students Act changes the tax code so that money saved in 529 education accounts can be used for homeschooling costs. It expands the list of qualified expenses to include curriculum, books, online materials, tutoring (when the tutor isn’t a relative), dual‑enrollment college courses, and special education therapies. The change applies to any distributions made after the law takes effect and affects families who use 529 plans for their homeschooled children.

Key Provisions

Amends Section 529(c)(7) to add a reference allowing 529 withdrawals for homeschooling expenses.
Defines eligible homeschooling costs as tuition at any elementary or secondary school, curriculum and instructional materials, online educational resources, tutoring services provided by non‑relatives, dual‑enrollment college courses, and educational therapies for students with disabilities.
Specifies that the amendment applies to distributions made after the law’s enactment date.

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, 2019

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HouseIntro Referral

Introduced in House

January 3, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 3, 2019

Bill Text

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Introduced in HouseIssued January 3, 2019

116th CONGRESS

1st Session

H. R. 65

IN THE HOUSE OF REPRESENTATIVES

January 3, 2019

Mr. Banks 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.