I 

118TH CONGRESS 

2D SESSION H. R. 9926 

To direct the Secretary of the Treasury to carry out a program under 

which all Federal funds for elementary and secondary education are 

provided directly to parents of eligible children or approved by parents 

for distribution to schools, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 4, 2024 

Ms. MACE introduced the following bill; which was referred to the Committee 

on Education and the Workforce, and in addition to the Committee on 

Ways and Means, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

A BILL 

To direct the Secretary of the Treasury to carry out a 

program under which all Federal funds for elementary 

and secondary education are provided directly to parents 

of eligible children or approved by parents for distribution to schools, and for other purposes. 

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 ‘‘School Freedom Act 

5 of 2024’’. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
2 

•HR 9926 IH

1 SEC. 2. TERMINATION OF FEDERAL ELEMENTARY AND SEC2 ONDARY EDUCATION PROGRAMS. 

3 (a) TERMINATION.—Each covered Federal education 

4 program shall terminate on a date determined by the Sec5 retary of Education that is not later than June 30, 2025. 

6 (b) WIND-DOWN OF PROGRAMS.—The Secretary of 

7 Education shall take such steps as may be necessary to 

8 provide for the orderly cessation of activities under each 

9 covered Federal education program by not later than the 

10 termination date specified in subsection (a). 

11 (c) REALLOCATION OF EXISTING APPROPRIA12 TIONS.—Beginning on the date of the enactment of this 

13 Act, no Federal funds may be appropriated for a covered 

14 Federal education program. 

15 (d) ALLOCATION OF UNOBLIGATED AMOUNTS.—Any 

16 amounts appropriated for a covered Federal education 

17 program that are unobligated as of the date such program 

18 terminates under subsection (a) shall be used to carry out 

19 the School Freedom Account program under section 3. 

20 SEC. 3. SCHOOL FREEDOM ACCOUNT PROGRAM. 

21 (a) IN GENERAL.—Notwithstanding any other provi22 sion of law, for each school year beginning on or after July 

23 1, 2025, the Secretary of the Treasury shall carry out a 

24 program under which the Secretary shall— 

25 (1) establish an account on behalf of each eligi26 ble child (to be known as a ‘‘School Freedom AcVerDate Sep 11 2014 06:35 Oct 23, 2024 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H9926.IH H9926

kjohnson on DSK7ZCZBW3PROD with $$_JOB
3 

•HR 9926 IH

1 count’’) into which the Secretary shall deposit funds 

2 in an amount determined under subsection (b); and 

3 (2) establish a procedure under which the par4 ent of the child shall— 

5 (A) in the case of a parent who elects not 

6 to have their child attend a public elementary 

7 or secondary school for a school year, use funds 

8 in the account to pay for the educational ex9 penses of the child in accordance with sub10 section (c)(1); or 

11 (B) in the case of a parent who elects to 

12 have their child attend a public elementary or 

13 secondary school for a school year, approve the 

14 disbursement of such funds to the local edu15 cational agency serving the school of the par16 ent’s choice and attended by the child for use 

17 in accordance with subsection (c)(2). 

18 (b) DEPOSIT AMOUNT.— 

19 (1) IN GENERAL.—The amount of funds depos20 ited into each School Freedom Account for a school 

21 year shall be equal to the per-pupil Federal expendi22 ture applicable to an eligible child for the school 

23 year, as determined under paragraph (2). 

24 (2) PER-PUPIL FEDERAL EXPENDITURE.— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
4 

•HR 9926 IH

1 (A) FIRST YEAR OF PROGRAM.—The per2 pupil Federal expenditure applicable to an eligi3 ble child for the first school year that begins on 

4 or after July 1, 2025 shall be equal to— 

5 (i) the sum of the total amount appro6 priated to carry out this section for fiscal 

7 year 2025 and any amounts made available 

8 under section 2(d); divided by 

9 (ii) the total number of eligible chil10 dren counted for such school year. 

11 (B) SUBSEQUENT YEARS.—The per-pupil 

12 Federal expenditure applicable to an eligible 

13 child for any school year after the year de14 scribed in subparagraph (A) shall be equal to— 

15 (i) the total amount of Federal funds 

16 appropriated to carry out this section for 

17 the fiscal year that corresponds to such 

18 school year; divided by 

19 (ii) the total number of eligible chil20 dren counted for such school year. 

21 (c) USES OF FUNDS.— 

22 (1) NON-PUBLIC SCHOOL FUNDS.—Funds de23 posited into a School Freedom Account on behalf of 

24 child who does not attend a public elementary or 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
5 

•HR 9926 IH

1 secondary school for a school year may be used to 

2 pay for— 

3 (A) curriculum and curricular materials; 

4 (B) books or other instructional materials; 

5 (C) technological educational materials; 

6 (D) online educational materials; 

7 (E) tutoring or educational classes outside 

8 the home, including micro school or learning 

9 pod; 

10 (F) private school tuition; 

11 (G) public charter schools; 

12 (H) extracurricular activities; 

13 (I) testing fees; 

14 (J) diagnostic tools; or 

15 (K) educational therapies for students with 

16 disabilities. 

17 (2) PUBLIC SCHOOL FUNDS.—Funds disbursed 

18 from a School Freedom Account to a local edu19 cational agency for a school year may be used by the 

20 agency for any educational purpose authorized under 

21 the laws of the State in which such agency is lo22 cated. 

23 (d) ROLLOVER, CONVERSION, AND TERMINATION.— 

24 (1) ROLLOVER.—Amounts remaining in the 

25 School Freedom Account of an eligible child at the 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
6 

•HR 9926 IH

1 end of a school year shall remain available for ex2 penditure in accordance with subsection (c) in subse3 quent school years until the earlier of— 

4 (A) the date on which the child completes 

5 secondary school; or 

6 (B) the date on which the child is no 

7 longer eligible to attend a public elementary or 

8 secondary school. 

9 (2) CONVERSION.—If amounts remain in a 

10 School Freedom Account as of the date described in 

11 paragraph (1), such account shall be redesignated as 

12 a ‘‘Higher Education and Skills Obtainment Fund’’. 

13 No further deposits shall be made in the fund by the 

14 Secretary of the Treasury, but any amounts remain15 ing in the fund may be used by the individual on 

16 whose behalf the fund was established to pay for 

17 postsecondary educational expenses, including— 

18 (A) costs of attendance at an institution of 

19 higher education; 

20 (B) costs associated with career and tech21 nical education; and 

22 (C) such other postsecondary educational 

23 expenses as may be approved by the Secretary 

24 for purposes of this paragraph. 

25 (3) TERMINATION AND RETURN OF FUNDS.— 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
7 

•HR 9926 IH

1 (A) TERMINATION.—The Higher Edu2 cation and Skills Obtainment Fund of a student 

3 shall terminate on the date on which the stu4 dent attains the age of 30 years. 

5 (B) RETURN OF FUNDS.—Any funds re6 maining in a Higher Education and Skills Ob7 tainment Fund on the date such fund termi8 nates under paragraph (1) shall be returned to 

9 the Treasury of the United States. 

10 (e) LIMITATION.—The Secretary of the Treasury 

11 may not require that— 

12 (1) individuals obtain preapproval prior to the 

13 expenditure of amounts from a School Freedom Ac14 count or Higher Education and Skills Obtainment 

15 Fund; or 

16 (2) the expenditure of amounts from a School 

17 Freedom Account or Higher Education and Skills 

18 Obtainment Fund be through a specific marketplace 

19 or portal. 

20 (f) EXCLUSION FROM TAXABLE INCOME.—Amounts 

21 in a School Freedom Account or Higher Education and 

22 Skills Obtainment Fund under this section shall not be 

23 included in the gross income of a parent or student for 

24 purposes of the Internal Revenue Code of 1986. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
8 

•HR 9926 IH

1 SEC. 4. TRACKING OF FEDERAL EDUCATION FUNDS. 

2 Before the end of each school year, the Secretary of 

3 the Treasury shall determine— 

4 (1) the aggregate amount of deposits made to 

5 School Freedom Accounts under section 3 for such 

6 school year, stated separately for each local edu7 cational agency (based on the residence of the eligi8 ble child) and identifying the State in which the 

9 local educational agency is located; and 

10 (2) of the amount determined under paragraph 

11 (1) with respect to each local educational agency— 

12 (A) the amount of funds distributed di13 rectly to parents in accordance with subpara14 graph (A) of section 3(a)(2); and 

15 (B) the amount of funds approved by par16 ents for disbursement to the agency in accord17 ance with subparagraph (B) of such section. 

18 SEC. 5. RULES OF CONSTRUCTION. 

19 Nothing in this Act shall be construed to— 

20 (1) affect any aspect of private, religious, or 

21 home education providers; 

22 (2) exclude private, religious, or home education 

23 providers from receiving funds from a School Free24 dom Account; or 

25 (3) require an educational service provider to 

26 alter any creed, practice, admissions policy, or curVerDate Sep 11 2014 06:35 Oct 23, 2024 Jkt 059200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H9926.IH H9926

kjohnson on DSK7ZCZBW3PROD with $$_JOB
9 

•HR 9926 IH

1 riculum in order to receive funds from a School 

2 Freedom Account. 

3 SEC. 6. PROHIBITION ON NEW REGULATION. 

4 The Secretary of the Treasury may not issue any 

5 rule, promulgate any regulation, or take any other action 

6 which imposes any limitation or requirement on the use 

7 of a School Freedom Account or Higher Education and 

8 Skills Obtainment Fund by a parent or eligible child. 

9 SEC. 7. GAO REPORTING ON SCHOOL FREEDOM ACCOUNT 

10 AND HIGHER EDUCATION AND SKILLS OB11 TAINMENT FUND. 

12 (a) IN GENERAL.—Not later than one year after the 

13 date of enactment of this Act, and annually thereafter, 

14 the Comptroller General of the United States shall submit 

15 a report to the Congress that— 

16 (1) reviews the wind-down and termination of 

17 covered Federal education programs by the Sec18 retary of Education; 

19 (2) reviews the reallocation of existing appro20 priations and the allocation of unobligated amounts 

21 appropriated for covered Federal education pro22 grams to carry out section 3 of this Act; 

23 (3) reviews the procedures established by the 

24 Secretary of the Treasury to allow parents to use 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
10 

•HR 9926 IH

1 funds to pay for educational expenses in accordance 

2 with section 3(c)(1); 

3 (4) identifies the aggregate amount of deposits 

4 made to School Freedom Accounts under section 3 

5 for the school year, stated separately for each local 

6 educational agency (based on the residence of the el7 igible child) and identifying the State in which the 

8 local educational agency is located; 

9 (5) identifies additional uses of funds in a 

10 School Freedom Account or Higher Education and 

11 Skills Obtainment Fund that could benefit an eligi12 ble child; 

13 (6) identifies the aggregate number of students 

14 who expend funds from a School Freedom Account 

15 to— 

16 (A) attend a private school; 

17 (B) attend a public charter school; 

18 (C) homeschool; and 

19 (D) attend educational classes outside the 

20 home, including a micro school or learning pod; 

21 (7) identifies the aggregate amount expended 

22 from School Freedom Accounts, other than for eligi23 ble uses in section 3(c)(1); 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
11 

•HR 9926 IH

1 (8) identifies the aggregate amount in School 

2 Freedom Accounts that rollover to the next school 

3 year; 

4 (9) identifies the aggregate number of School 

5 Freedom Accounts that convert to Higher Education 

6 and Skills Obtainment Funds, and the aggregate 

7 amount in accounts that are converted; 

8 (10) identifies the aggregate number of stu9 dents that expend amounts from a Higher Edu10 cation and Skills Obtainment Fund to pay costs as11 sociated with attendance of an institution of higher 

12 education or with career and technical education; 

13 (11) reviews the Secretary of the Treasury’s ef14 forts to track Federal funds deposited into School 

15 Freedom Accounts; 

16 (12) identifies the aggregate amount returned 

17 to the Treasury in the fiscal year following the ter18 mination of Higher Education and Skills Obtain19 ment Funds; and 

20 (13) includes any other matter the Comptroller 

21 General of the United States determines important 

22 to assessing and improving the implementation or 

23 administration of the School Freedom Account or 

24 Higher Education and Skills Obtainment Fund. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
12 

•HR 9926 IH

1 SEC. 8. DEFINITIONS. 

2 In this Act: 

3 (1) The term ‘‘career and technical education’’ 

4 has the meaning given that term in section 3 of the 

5 Carl D. Perkins Career and Technical Education 

6 Act of 2006 (20 U.S.C. 2302). 

7 (2) The terms ‘‘child’’, ‘‘elementary school’’, 

8 ‘‘local educational agency’’, ‘‘parent’’, ‘‘secondary 

9 school’’, and ‘‘State’’ have the meanings given those 

10 terms in section 8101 of the Elementary and Sec11 ondary Education Act of 1965 (20 U.S.C. 7801). 

12 (3) The term ‘‘cost of attendance’’ has the 

13 meaning given that term in section 472 of the High14 er Education Act of 1965 (20 U.S.C. 1087ll). 

15 (4) The term ‘‘covered Federal education pro16 gram’’ means an applicable program (as defined in 

17 section 400 of the General Education Provisions Act 

18 (20 U.S.C. 1221)) the primary purpose of which is 

19 to support elementary or secondary education, ex20 cept such term does not include the School Freedom 

21 Account program authorized under this Act. 

22 (5) The term ‘‘eligible child’’ means a child— 

23 (A) who is eligible to enroll in a public ele24 mentary or secondary school for a school year; 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
13 

•HR 9926 IH

1 (B) who has been issued a social security 

2 number by the Social Security Administration; 

3 and 

4 (C) whose parent or guardian has been 

5 issued a social security number by the Social 

6 Security Administration. 

7 (6) The term ‘‘institution of higher education’’ 

8 has the meaning given that term in section 102 of 

9 the Higher Education Act of 1965 (20 U.S.C. 

10 1002). 

Æ 


kjohnson on DSK7ZCZBW3PROD with $$_JOB