II 

117TH CONGRESS 

2D SESSION S. 4726 

To alleviate pandemic learning loss. 

IN THE SENATE OF THE UNITED STATES 

AUGUST 2, 2022 

Mr. CRUZ introduced the following bill; which was read twice and referred to 

the Committee on Finance 

A BILL 

To alleviate pandemic learning loss. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Catch Up Our Kids 

5 Act of 2022’’. 

6 SEC. 2. FINDINGS. 

7 Congress finds the following: 

8 (1) The COVID–19 pandemic and the resulting 

9 school disruptions will have a profound and lasting 

10 impact on students across the United States. 

11 (2) While most countries of the world closed 

12 schools at the beginning of the pandemic as a preVerDate Sep 11 2014 02:22 Aug 06, 2022 Jkt 029200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S4726.IS S4726

pbinns on DSKJLVW7X2PROD with $$_JOB
2 

•S 4726 IS

1 caution, the United States was an outlier by keeping 

2 schools closed to in-person instruction for unneces3 sarily extended periods of time and favoring remote 

4 instruction. 

5 (3) There is no scientific evidence that showed 

6 elementary or secondary schools to be vectors for 

7 community spread, nor that school-aged children 

8 were uniquely vulnerable to the COVID–19 virus. To 

9 date, schools have not been proven to be major 

10 spreaders of COVID–19. 

11 (4) According to a study done by the Harvard 

12 University Center for Education Policy Research, 30 

13 percent of students in elementary and secondary 

14 schools during the 2020–2021 school year attended 

15 schools that conducted classes remotely for more 

16 than 16 weeks. 

17 (5) The Harvard University study showed that 

18 high-poverty districts and districts that serve pre19 dominately Black and Hispanic students were more 

20 likely to have remote instruction. The study also 

21 showed that remote instruction was a primary driver 

22 of widening academic achievement gaps. 

23 (6) The achievement gaps and learning loss 

24 have proven remote instruction to be a failure. 


pbinns on DSKJLVW7X2PROD with $$_JOB
3 

•S 4726 IS

1 (7) In mathematics, studies show that students 

2 who attended mostly in-person instruction during 

3 the 2020–2021 school year lost approximately 20 

4 percent worth of a typical school year’s mathematics 

5 learning. Comparatively, students who spent most of 

6 the school year in remote instruction lost 50 percent 

7 of math instruction. 

8 (8) According to a McKinsey study, on average, 

9 students in elementary and secondary schools are 3 

10 months behind in reading as a result of the pan11 demic school disruptions. 

12 (9) Pandemic school closures, and the con13 sequent learning loss, have reversed the progress 

14 made to narrow the academic achievement gaps for 

15 historically disadvantaged groups. Low-income, 

16 Black, and Hispanic students fell further behind 

17 compared to White, Asian, and high-income stu18 dents. 

19 (10) Learning loss was shown to be less signifi20 cant in States and school districts that reopened in21 person instruction sooner. States with the lowest 

22 rates of remote instruction in both high- and low23 poverty districts, such as Texas and Florida, saw 

24 smaller rates of learning loss and gaps in achieveVerDate Sep 11 2014 02:22 Aug 06, 2022 Jkt 029200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S4726.IS S4726

pbinns on DSKJLVW7X2PROD with $$_JOB
4 

•S 4726 IS

1 ment compared to States with the highest rates of 

2 remote instruction. 

3 (11) If pandemic learning loss is permanent, 

4 studies show that students who attend high-poverty 

5 schools may see a decline of 5 percent in average 

6 earnings over their lifetimes. Overall, elementary and 

7 secondary school learning loss could result in a 

8 $2,000,000,000,000 decline in lifetime earnings. 

9 (12) All levels of government, elected officials, 

10 and those working in education must make it a pri11 ority to pursue parent-driven and directed policies to 

12 help students catch up from pandemic-related learn13 ing loss and close achievement gaps. 

14 SEC. 3. USE OF UNOBLIGATED ESSER FUNDS FOR LEARN15 ING LOSS SCHOLARSHIPS. 

16 (a) DEFINITIONS.—In this section: 

17 (1) ELIGIBLE STUDENT.—The term ‘‘eligible 

18 student’’ means an elementary school or secondary 

19 school student— 

20 (A) whose parent or legal guardian applied 

21 for a learning loss scholarship under this sec22 tion; and 

23 (B) who is a citizen or national of the 

24 United States or an alien (as defined in section 

25 101(a) of the Immigration and Nationality Act 


pbinns on DSKJLVW7X2PROD with $$_JOB
5 

•S 4726 IS

1 (8 U.S.C. 1101(a)) who is lawfully present in 

2 the United States. 

3 (2) SCHOLARSHIP-GRANTING ORGANIZATION.— 

4 The term ‘‘scholarship-granting organization’’ means 

5 an organization that— 

6 (A) is described in section 501(c)(3) of the 

7 Internal Revenue Code of 1986 and exempt 

8 from taxation under section 501(a) of such 

9 Code; and 

10 (B) provides learning loss scholarships to 

11 eligible students who— 

12 (i) reside in the State in which the or13 ganization is recognized; or 

14 (ii) in the case in which the organiza15 tion received a subgrant from the Bureau 

16 of Indian Education, are members of a 

17 federally recognized Indian Tribe. 

18 (3) SECRETARY.—The term ‘‘Secretary’’ means 

19 the Secretary of Education. 

20 (4) STATE.—The term ‘‘State’’ means each of 

21 the 50 States, the District of Columbia, the Com22 monwealth of Puerto Rico, American Samoa, Guam, 

23 the Commonwealth of the Northern Mariana Is24 lands, the United States Virgin Islands, and the DeVerDate Sep 11 2014 02:22 Aug 06, 2022 Jkt 029200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S4726.IS S4726

pbinns on DSKJLVW7X2PROD with $$_JOB
6 

•S 4726 IS

1 partment of the Interior (acting through the Bureau 

2 of Indian Education). 

3 (b) TRANSFER OF UNOBLIGATED FUNDS.—The un4 obligated balance of funds made available to carry out sec5 tion 18003 of division B of the CARES Act (Public Law 

6 116–136), section 313 of the Coronavirus Response and 

7 Relief Supplemental Appropriations Act, 2021 (division M 

8 of Public Law 116–260), and section 2001 of the Amer9 ican Rescue Plan Act of 2021 (20 U.S.C. 3401 note) are 

10 hereby transferred and shall be used by the Secretary to 

11 carry out this section. 

12 (c) LEARNING LOSS SCHOLARSHIPS.— 

13 (1) AUTHORIZATION.—The Secretary shall use 

14 amounts transferred under subsection (b) to award 

15 grants to States that submit applications under 

16 paragraph (2). 

17 (2) APPLICATIONS.—A State that desires to re18 ceive a grant under this section shall submit an ap19 plication to the Secretary at such time, in such man20 ner, and accompanied by such information as the 

21 Secretary may require. 

22 (3) ALLOCATIONS TO STATES.—The amount of 

23 each grant under paragraph (1) shall be allocated by 

24 the Secretary to each State in the same proportion 

25 as each State received under part A of title I of the 


pbinns on DSKJLVW7X2PROD with $$_JOB
7 

•S 4726 IS

1 Elementary and Secondary Education Act of 1965 

2 (20 U.S.C. 6311 et seq.) in the most recent fiscal 

3 year. 

4 (4) SUBGRANTS TO SCHOLARSHIP-GRANTING

5 ORGANIZATIONS.— 

6 (A) IN GENERAL.—A State that receives a 

7 grant under this section shall award subgrants 

8 to scholarship-granting organizations to enable 

9 the scholarship-granting organization to award 

10 learning loss scholarships to the parents or 

11 legal guardians of eligible students. 

12 (B) USE OF FUNDS.—A parent or legal 

13 guardian of an eligible student who receives a 

14 learning loss scholarship may use the scholar15 ship on behalf of the eligible student for any of 

16 the following: 

17 (i) Tuition for enrollment at an ele18 mentary school or secondary school, includ19 ing at a private elementary school or sec20 ondary school. 

21 (ii) Tutoring services. 

22 (iii) Educational classes or curriculum 

23 inside or outside of the home. 

24 (iv) Books, instructional materials, or 

25 online educational materials. 


pbinns on DSKJLVW7X2PROD with $$_JOB
8 

•S 4726 IS

1 (v) Educational therapies, including 

2 educational therapies and services for stu3 dents with disabilities. 

4 (vi) Other educational and instruc5 tional materials as the student’s parent or 

6 legal guardian determines is beneficial in7 relation to at-home learning, including on8 line or virtual schooling or home instruc9 tion. 

10 SEC. 4. LEARNING LOSS TAX CREDIT. 

11 (a) IN GENERAL.—Subpart A of part IV of sub12 chapter A of chapter 1 of the Internal Revenue Code of 

13 1986 is amended by inserting after section 25D the fol14 lowing new section: 

15 ‘‘SEC. 25E. LEARNING LOSS TAX CREDIT. 

16 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of a tax17 payer who is an eligible individual, there shall be allowed 

18 as a credit against the tax imposed by this chapter for 

19 the taxable year with respect to each qualifying child of 

20 the taxpayer an amount equal to $1,200. 

21 ‘‘(b) LIMITATION.—Subsection (a) shall not apply in 

22 the case of a taxpayer with adjusted gross income for the 

23 taxable year in excess of— 

24 ‘‘(1) $400,000 in the case of a joint return, and 

25 ‘‘(2) $200,000 in any other case. 


pbinns on DSKJLVW7X2PROD with $$_JOB
9 

•S 4726 IS

1 ‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 

2 section, the term ‘eligible individual’ means a citizen or 

3 national of the United States. 

4 ‘‘(d) QUALIFYING CHILD.—For purposes of this sec5 tion— 

6 ‘‘(1) IN GENERAL.—The term ‘qualifying child’ 

7 means a qualifying child of the taxpayer (as defined 

8 in section 152(c)) for whom the taxpayer is allowed 

9 a deduction under section 151 for the taxable year 

10 and who is eligible to attend elementary or sec11 ondary school within the State in which the taxpayer 

12 resides for all or a portion of the taxable year. 

13 ‘‘(2) EXCEPTION.—The term ‘qualifying child’ 

14 shall not include any individual who is not a citizen 

15 or national of the United States. 

16 ‘‘(e) IDENTIFICATION REQUIREMENTS.— 

17 ‘‘(1) QUALIFYING CHILD IDENTIFICATION RE18 QUIREMENT.—No credit shall be allowed under this 

19 section to a taxpayer with respect to any qualifying 

20 child unless the taxpayer includes the name and tax21 payer identification number of such qualifying child 

22 on the return of tax for the taxable year and such 

23 taxpayer identification number was issued on or be24 fore the due date for filing such return. 


pbinns on DSKJLVW7X2PROD with $$_JOB
10 

•S 4726 IS

1 ‘‘(2) TAXPAYER IDENTIFICATION REQUIRE2 MENT.—No credit shall be allowed under this section 

3 if the taxpayer identification number of the taxpayer 

4 was issued after the due date for filing the return 

5 for the taxable year. 

6 ‘‘(f) TAXABLE YEAR MUST BE FULL TAXABLE

7 YEAR.—Except in the case of a taxable year closed by rea8 son of the death of the taxpayer, no credit shall be allow9 able under this section in the case of a taxable year cov10 ering a period of less than 12 months. 

11 ‘‘(g) TERMINATION.—This section shall not apply to 

12 any taxable year beginning after December 31, 2024.’’. 

13 (b) CLERICAL AMENDMENT.—The table of sections 

14 for subpart A of part IV of subchapter A of chapter 1 

15 of the Internal Revenue Code of 1986 is amended by in16 serting after the item relating to section 25D the following 

17 new item: 

‘‘Sec. 25E. Learning loss tax credit.’’. 

18 (c) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to taxable years beginning after 

20 December 31, 2021. 

21 SEC. 5. EXCLUSION FOR EMPLOYEE CHILD EDUCATIONAL 

22 ASSISTANCE. 

23 (a) IN GENERAL.—Part III of subchapter B of chap24 ter 1 of the Internal Revenue Code of 1986 is amended 

25 by inserting after section 127 the following new section: 


pbinns on DSKJLVW7X2PROD with $$_JOB
11 

•S 4726 IS

1 ‘‘SEC. 128. CHILDREN’S EDUCATIONAL ASSISTANCE PRO2 GRAMS. 

3 ‘‘(a) EXCLUSION FROM GROSS INCOME.— 

4 ‘‘(1) IN GENERAL.—Gross income of an em5 ployee does not include amounts paid or expenses in6 curred by the employer for educational assistance to 

7 the employee’s qualifying child if the assistance is 

8 furnished pursuant to a program which is described 

9 in subsection (b). 

10 ‘‘(2) $2,000 MAXIMUM EXCLUSION.—If, but for 

11 this paragraph, this section would exclude from 

12 gross income more than $2,000 of educational as13 sistance furnished to an individual with respect to 

14 any one child of the individual during a calendar 

15 year, this section shall apply only to the first $2,000 

16 of such assistance so furnished with respect to such 

17 child. 

18 ‘‘(b) CHILDREN’S EDUCATIONAL ASSISTANCE PRO19 GRAM.— 

20 ‘‘(1) IN GENERAL.—For purposes of this sec21 tion, a children’s educational assistance program is 

22 a separate written plan of an employer for the exclu23 sive benefit of the employees of the employer to pro24 vide such employees’ children with educational as25 sistance. The program must meet the requirements 

26 of paragraphs (2) through (6) of this subsection. 


pbinns on DSKJLVW7X2PROD with $$_JOB
12 

•S 4726 IS

1 ‘‘(2) ELIGIBILITY.—The program shall benefit 

2 employees who qualify under a classification set up 

3 by the employer and found by the Secretary not to 

4 be discriminatory in favor of employees who are 

5 highly compensated employees (within the meaning 

6 of section 414(q)) or their dependents. For purposes 

7 of this paragraph, there shall be excluded from con8 sideration employees not included in the program 

9 who are included in a unit of employees covered by 

10 an agreement which the Secretary of Labor finds to 

11 be a collective bargaining agreement between em12 ployee representatives and one or more employers, if 

13 there is evidence that children’s educational assist14 ance benefits were the subject of good faith bar15 gaining between such employee representatives and 

16 such employer or employers. 

17 ‘‘(3) OTHER BENEFITS AS AN ALTERNATIVE.— 

18 A program must not provide eligible employees with 

19 a choice between children’s educational assistance 

20 and other remuneration includible in gross income. 

21 For purposes of this section, the business practices 

22 of the employer (as well as the written program) will 

23 be taken into account. 


pbinns on DSKJLVW7X2PROD with $$_JOB
13 

•S 4726 IS

1 ‘‘(4) NO FUNDING REQUIRED.—A program re2 ferred to in paragraph (1) is not required to be 

3 funded. 

4 ‘‘(5) NOTIFICATION OF EMPLOYEES.—Reason5 able notification of the availability and terms of the 

6 program must be provided to eligible employees. 

7 ‘‘(c) DEFINITIONS; SPECIAL RULES.—For purposes 

8 of this section— 

9 ‘‘(1) EDUCATIONAL ASSISTANCE.—The term 

10 ‘educational assistance’, with respect to a qualifying 

11 child of an employee, means the payment, by an em12 ployer, of expenses incurred by or on behalf of an 

13 employee for such child for— 

14 ‘‘(A) curriculum and curricular materials, 

15 ‘‘(B) academic books or other instructional 

16 materials, 

17 ‘‘(C) online educational materials, 

18 ‘‘(D) tuition for tutoring or educational 

19 classes outside of the home, including at a tu20 toring facility, but only if the tutor or instruc21 tor is not related to the student and— 

22 ‘‘(i) is licensed as a teacher in any 

23 State, 


pbinns on DSKJLVW7X2PROD with $$_JOB
14 

•S 4726 IS

1 ‘‘(ii) has taught at an eligible edu2 cational institution (as defined in section 

3 529(e)(5)), or 

4 ‘‘(iii) is a subject matter expert in the 

5 relevant subject, or 

6 ‘‘(E) fees for a nationally standardized 

7 norm-referenced achievement test, an advanced 

8 placement examination, or any examinations re9 lated to college or university admission. 

10 The term ‘educational assistance’ does not include 

11 any payment for, or the provision of any benefits 

12 with respect to, any course or other education involv13 ing sports, games, or hobbies. 

14 ‘‘(2) EMPLOYEE.—The term ‘employee’ in15 cludes, for any year, an individual who is an em16 ployee within the meaning of section 401(c)(1) (re17 lating to self-employed individuals). 

18 ‘‘(3) EMPLOYER.—An individual who owns the 

19 entire interest in an unincorporated trade or busi20 ness shall be treated as the individual’s own em21 ployer. A partnership shall be treated as the em22 ployer of each partner who is an employee within the 

23 meaning of paragraph (2). 

24 ‘‘(4) QUALIFYING CHILD.—For purposes of this 

25 section— 


pbinns on DSKJLVW7X2PROD with $$_JOB
15 

•S 4726 IS

1 ‘‘(A) IN GENERAL.—The term ‘qualifying 

2 child’ means a qualifying child of the taxpayer 

3 (as defined in section 152(c)) for whom the tax4 payer is allowed a deduction under section 151 

5 for the taxable year and who is eligible to at6 tend elementary or secondary school within the 

7 State in which the taxpayer resides for all or a 

8 portion of the taxable year. 

9 ‘‘(B) EXCEPTION FOR CERTAIN NONCITI10 ZENS.—The term ‘qualifying child’ shall not in11 clude any individual who would not be a de12 pendent if subparagraph (A) of section 

13 152(b)(3) were applied without regard to all 

14 that follows ‘resident of the United States’. 

15 ‘‘(5) ATTRIBUTION RULES.— 

16 ‘‘(A) OWNERSHIP OF STOCK.—Ownership 

17 of stock in a corporation shall be determined in 

18 accordance with the rules provided under sub19 sections (d) and (e) of section 1563 (without re20 gard to section 1563(e)(3)(C)). 

21 ‘‘(B) INTEREST IN UNINCORPORATED

22 TRADE OR BUSINESS.—The interest of an em23 ployee in a trade or business which is not incor24 porated shall be determined in accordance with 

25 regulations prescribed by the Secretary, which 


pbinns on DSKJLVW7X2PROD with $$_JOB
16 

•S 4726 IS

1 shall be based on principles similar to the prin2 ciples which apply in the case of subparagraph 

3 (A). 

4 ‘‘(6) DENIAL OF DOUBLE BENEFIT.—No deduc5 tion or credit shall be allowed to the employee under 

6 any other section of this chapter for any amount ex7 cluded from income by reason of this section. 

8 ‘‘(d) TERMINATION.—This section shall not apply to 

9 any taxable year beginning after December 31, 2024.’’. 

10 (b) CLERICAL AMENDMENT.—The table of sections 

11 for part III of subchapter B of chapter 1 of the Internal 

12 Revenue Code of 1986 is amended by inserting after the 

13 item relating to section 127 the following new item: 

‘‘Sec. 128. Children’s educational assistance programs.’’. 

14 (c) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to taxable years beginning after 

16 December 31, 2021. 

17 SEC. 6. TEMPORARY INCREASE IN CONTRIBUTION LIMIT 

18 FOR COVERDELL EDUCATION SAVINGS AC19 COUNTS. 

20 (a) IN GENERAL.—Section 530 of the Internal Rev21 enue Code of 1986 is amended by adding at the end the 

22 following new subsection: 

23 ‘‘(g) INCREASED CONTRIBUTION LIMIT TO COMBAT

24 PANDEMIC-INDUCED LEARNING LOSS.—In the case of 

25 any taxable year beginning in 2022, 2023, or 2024, subVerDate Sep 11 2014 02:22 Aug 06, 2022 Jkt 029200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6201 E:\BILLS\S4726.IS S4726

pbinns on DSKJLVW7X2PROD with $$_JOB
17 

•S 4726 IS

1 section (b)(1)(A)(iii) shall be applied by substituting 

2 ‘$4,000’ for ‘$2,000’.’’. 

3 (b) EFFECTIVE DATE.—The amendment made by 

4 this section shall apply to taxable years ending after De5 cember 31, 2021. 

6 SEC. 7. SPECIAL RULES FOR QUALIFIED TUITION PRO7 GRAMS. 

8 (a) IN GENERAL.—Section 529 of the Internal Rev9 enue Code of 1986 is amended by redesignating subsection 

10 (f) as subsection (g) and by inserting after subsection (e) 

11 the following new subsection: 

12 ‘‘(f) SPECIAL TEMPORARY RULES TO COMBAT PAN13 DEMIC-INDUCED LEARNING LOSS.— 

14 ‘‘(1) IN GENERAL.—In the case of any taxable 

15 year beginning in 2022, 2023, or 2024— 

16 ‘‘(A) subsection (c)(7) shall be applied— 

17 ‘‘(i) by substituting ‘qualified ex18 penses’ for ‘tuition’, and 

19 ‘‘(ii) by treating qualified expenses in 

20 connection with a homeschool (whether 

21 treated as a homeschool or a private school 

22 for purposes of applicable State law) in the 

23 same manner as expenses in connection 

24 with enrollment or attendance at an eleVerDate Sep 11 2014 02:22 Aug 06, 2022 Jkt 029200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\S4726.IS S4726

pbinns on DSKJLVW7X2PROD with $$_JOB
18 

•S 4726 IS

1 mentary or secondary public, private, or 

2 religious school, and 

3 ‘‘(B) the last sentence of subsection (e)(3) 

4 shall not apply. 

5 ‘‘(2) QUALIFIED EXPENSES.—For purposes of 

6 apply paragraph (1)(A), the term ‘qualified ex7 penses’ means the following: 

8 ‘‘(A) Tuition. 

9 ‘‘(B) Curriculum and curricular materials. 

10 ‘‘(C) Books or other instructional mate11 rials. 

12 ‘‘(D) Online educational materials. 

13 ‘‘(E) Tuition for tutoring or educational 

14 classes outside of the home, including at a tu15 toring facility, but only if the tutor or instruc16 tor is not related to the student and— 

17 ‘‘(i) is licensed as a teacher in any 

18 State, 

19 ‘‘(ii) has taught at an eligible edu20 cational institution, or 

21 ‘‘(iii) is a subject matter expert in the 

22 relevant subject. 

23 ‘‘(F) Fees for a nationally standardized 

24 norm-referenced achievement test, an advanced 


pbinns on DSKJLVW7X2PROD with $$_JOB
19 

•S 4726 IS

1 placement examination, or any examinations re2 lated to college or university admission. 

3 ‘‘(G) Fees for dual enrollment in an insti4 tution of higher education. 

5 ‘‘(H) Educational therapies for students 

6 with disabilities provided by a licensed or ac7 credited practitioner or provider, including oc8 cupational, behavioral, physical, and speech-lan9 guage therapies.’’. 

10 (b) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years beginning after 

12 December 31, 2021. 

13 SEC. 8. SPECIAL TEMPORARY GIFT TAX RULES FOR COVER14 DELL EDUCATION SAVINGS ACCOUNTS AND 

15 QUALIFIED TUITION PROGRAMS. 

16 (a) COVERDELL EDUCATION SAVINGS ACCOUNTS.— 

17 Section 530 of the Internal Revenue Code of 1986, as 

18 amended by section 7, is amended by adding at the end 

19 the following new subsection: 

20 ‘‘(h) SPECIAL TEMPORARY RULES TO COMBAT PAN21 DEMIC-INDUCED LEARNING LOSS.—Notwithstanding sub22 section (d)(3), in the case of any taxable year beginning 

23 in 2022, 2023, or 2024, any contribution to a Coverdell 

24 education savings account during such taxable year on beVerDate Sep 11 2014 02:22 Aug 06, 2022 Jkt 029200 PO 00000 Frm 00019 Fmt 6652 Sfmt 6201 E:\BILLS\S4726.IS S4726

pbinns on DSKJLVW7X2PROD with $$_JOB
20 

•S 4726 IS

1 half of any designated beneficiary shall not be treated as 

2 a gift for purposes of chapters 12 and 13.’’. 

3 (b) QUALIFIED TUITION PROGRAMS.—Section 529 of 

4 the Internal Revenue Code of 1986, as amended by section 

5 8, is amended by redesignating subsection (g) as sub6 section (h) and by inserting after subsection (f) the fol7 lowing new subsection: 

8 ‘‘(g) SPECIAL TEMPORARY RULES TO COMBAT PAN9 DEMIC-INDUCED LEARNING LOSS.—Notwithstanding 

10 paragraphs (2) and (5)(B) of subsection (c), in the case 

11 of any taxable year beginning in 2022, 2023, or 2024, any 

12 contribution to a qualified tuition program during such 

13 taxable year on behalf of any designated beneficiary shall 

14 not be treated as a gift for purposes of chapters 12 and 

15 13.’’. 

16 (c) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to taxable years ending after De18 cember 31, 2021. 

19 SEC. 9. PROHIBITION OF CONTROL OVER NONPUBLIC EDU20 CATION PROVIDERS; PARENTAL RIGHTS; 

21 STATE AND LOCAL AUTHORITY. 

22 (a) NO FEDERAL CONTROL.—Nothing in this Act, or 

23 an amendment made by this Act, shall be construed to 

24 permit, allow, encourage, or authorize any Federal control 

25 over any aspect of any private, religious, or home eduVerDate Sep 11 2014 02:22 Aug 06, 2022 Jkt 029200 PO 00000 Frm 00020 Fmt 6652 Sfmt 6201 E:\BILLS\S4726.IS S4726

pbinns on DSKJLVW7X2PROD with $$_JOB
21 

•S 4726 IS

1 cation provider, whether or not a home education provider 

2 is treated as a private school or home school under State 

3 law. This Act, and any amendment made by this Act, shall 

4 not be construed to exclude private, religious, or home 

5 education providers from participation in programs or 

6 services under this Act, or an amendment made by this 

7 Act. 

8 (b) NO CONTROL BY ENTITIES SUBMITTING

9 LISTS.—Nothing in this Act, or an amendment made by 

10 this Act, shall be construed to permit, allow, encourage, 

11 or authorize an entity submitting a list of eligible scholar12 ship-granting organizations on behalf of a State to man13 date, direct, or control any aspect of a private or home 

14 education provider, regardless of whether or not a home 

15 education provider is treated as a private school under 

16 State law. 

17 (c) NO EXCLUSION OR DISCRIMINATION.—No par18 ticipating State or entity acting on behalf of a State shall 

19 exclude, discriminate against, or otherwise disadvantage 

20 any education provider with respect to programs or serv21 ices under this Act, or an amendment made by this Act, 

22 based in whole or in part on the provider’s religious edu23 cation character or affiliation, including religiously or mis24 sion-based policies or practices. 


pbinns on DSKJLVW7X2PROD with $$_JOB
22 

•S 4726 IS

1 (d) PARENTAL RIGHTS TO USE SCHOLARSHIPS.—No 

2 participating State or entity acting on behalf of a State 

3 shall disfavor or discourage the use of learning loss schol4 arships for the uses described in section 3(c)(4)(B), in5 cluding those services provided by private or nonprofit en6 tities, such as faith-based providers. 

7 (e) STATE AND LOCAL AUTHORITY.—Nothing in this 

8 Act, or an amendment made by this Act, shall be con9 strued to modify a State or local government’s authority 

10 and responsibility to fund education. 

Æ 


pbinns on DSKJLVW7X2PROD with $$_JOB