Bill Sponsor
House Bill 65
116th Congress(2019-2020)
Enhancing Educational Opportunities for Home School Students Act
Introduced
Introduced
Introduced in House on Jan 3, 2019
Overview
Text
Introduced in House 
Jan 3, 2019
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Introduced in House(Jan 3, 2019)
Jan 3, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 65 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 65


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


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

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

SEC. 2. 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.