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[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3977 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 3977

    To amend the Internal Revenue Code of 1986 to allow 529 tuition 
 programs with respect to elementary and secondary education expenses.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            January 29, 2014

  Mr. Salmon 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 529 tuition 
 programs with respect to elementary and secondary education 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 ``School Choice Education Savings 
Account Act of 2014''.

SEC. 2. 529 PROGRAMS FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES.

    (a) In General.--Paragraph (3) of section 529(e) of the Internal 
Revenue Code of 1986 is amended--
            (1) by redesignating subparagraph (B) as subparagraph (C),
            (2) by striking ``Qualified higher education expenses'' and 
        all that follows through ``The term `qualified higher education 
        expenses' means--'' and inserting the following: ``Qualified 
        education expenses.--
                    ``(A) In general.--The term `qualified education 
                expenses' means--
                            ``(i) qualified higher education expenses, 
                        and
                            ``(ii) qualified elementary and secondary 
                        education expenses.
                    ``(B) Qualified higher education expenses.--The 
                term `qualified higher education expenses' means'', and
            (3) by adding at the end the following new subparagraphs:
                    ``(D) Qualified elementary and secondary education 
                expenses.--
                            ``(i) expenses for tuition, fees, academic 
                        tutoring, special needs services in the case of 
                        a special needs beneficiary, books, supplies, 
                        and other equipment which are incurred in 
                        connection with the enrollment or attendance of 
                        the designated beneficiary of the trust as an 
                        elementary or secondary school student at a 
                        public, private, or religious school,
                            ``(ii) expenses for room and board, 
                        uniforms, transportation, and supplementary 
                        items and services (including extended day 
                        programs) which are required or provided by a 
                        public, private, or religious school in 
                        connection with such enrollment or attendance, 
                        and
                            ``(iii) expenses for the purchase of any 
                        computer technology or equipment (as defined in 
                        section 170(e)(6)(F)(i)) or Internet access and 
                        related services, if such technology, 
                        equipment, or services are to be used by the 
                        beneficiary and the beneficiary's family during 
                        any of the years the beneficiary is in school.
                Clause (iii) shall not include expenses for computer 
                software designed for sports, games, or hobbies unless 
                the software is predominantly educational in nature.
                    ``(E) School.--The term `school' means any school 
                which provides elementary education or secondary 
                education (kindergarten through grade 12), as 
                determined under State law. Such a school shall be 
                treated as an eligible educational institution for 
                purposes of subsection (b).''.
    (b) Conforming Amendments.--Section 529 of such Code is amended by 
striking ``qualified higher education'' each place it appears in 
subsections (b) and (c) and inserting ``qualified education''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.
                                 <all>
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