H.R. 939House119th Congress (2025-2027)In Committee

Student Empowerment Act

AI-Generated Summary

Updated November 24, 2025 at 3:07 AM UTC

The Student Empowerment Act changes the Internal Revenue Code so that money in 529 college‑savings accounts can be used to pay a wide range of kindergarten‑through‑12th‑grade education costs. It expands the definition of qualified expenses to cover tuition, curriculum, books, online materials, tutoring, test fees, dual‑enrollment fees, and certain therapeutic services, and it applies these rules to both traditional schools and homeschooling. The amendment takes effect for any 529 distributions made after the law is enacted.

Key Provisions

Amends the tax code so that 529 college‑savings plans can be used for K‑12 education costs.
Defines qualified K‑12 expenses to include tuition, curriculum and materials, books, online learning resources, and tutoring services provided by licensed or qualified instructors who are not related to the student.
Adds fees for standardized tests, advanced placement exams, and dual‑enrollment courses at colleges as eligible expenses.
Allows payments for educational therapies (e.g., occupational, speech‑language, physical therapy) provided by licensed or accredited professionals for students with disabilities.
Specifies that these expenses also apply to homeschooling, treating it as either a homeschool or a private school under state law.

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

February 4, 2025

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HouseIntro Referral

Introduced in House

February 4, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 4, 2025

Bill Text

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Introduced in HouseIssued February 4, 2025

119th CONGRESS

1st Session

H. R. 939

IN THE HOUSE OF REPRESENTATIVES

February 4, 2025

Mr. Hern of Oklahoma (for himself, Mr. Kelly of Pennsylvania, Mr. Smith of Nebraska, and Mrs. Hinson) 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 permit kindergarten through grade 12 educational expenses to be paid from a 529 account.

Short title

This Act may be cited as the Student Empowerment Act.

529 account funding for homeschool and additional elementary and secondary expenses

(a)

In general

Section 529(c)(7) of the Internal Revenue Code of 1986 is amended to read as follows:

(7)

Treatment of elementary and secondary tuition

Any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:

(A)

Tuition.

(B)

Curriculum and curricular materials.

(C)

Books or other instructional materials.

(D)

Online educational materials.

(E)

Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and—

(i)

is licensed as a teacher in any State,

(ii)

has taught at an eligible educational institution, or

(iii)

is a subject matter expert in the relevant subject.

(F)

Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.

(G)

Fees for dual enrollment in an institution of higher education.

(H)

Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.

Such term shall include expenses for the purposes described in subparagraphs (A) through (H) 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.