I 
114TH CONGRESS 
1ST SESSION H. R. 1928 
To amend the Internal Revenue Code of 1986 to expand the coverage of 
qualified tuition programs and increase the limitation on contributions 
to Coverdell education savings accounts. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 22, 2015 
Mr. MCHENRY (for himself, Mr. MEADOWS, Mr. PITTENGER, Mr. HUDSON, 
and Mr. ROUZER) 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 expand 
the coverage of qualified tuition programs and increase 
the limitation on contributions to Coverdell education 
savings accounts. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Empowering Parents 
to Invest in Choice Act of 2015’’. 
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SEC. 2. QUALIFIED TUITION PROGRAMS EXTENDED TO 
COVER ELEMENTARY AND SECONDARY EDU-
CATION EXPENSES. 
(a) IN GENERAL.—Section 529(e)(3) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(3) QUALIFIED EDUCATION EXPENSES.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
education expenses’ means— 
‘‘(i) qualified elementary and sec-
ondary education expenses (as defined in 
subparagraph (B)), and 
‘‘(ii) qualified higher education ex-
penses (as defined in subparagraph (C)). 
‘‘(B) QUALIFIED ELEMENTARY AND SEC-
ONDARY EDUCATION EXPENSES.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied elementary and secondary education 
expenses’ means— 
‘‘(I) expenses for tuition, fees, 
academic tutoring, special needs serv-
ices in the case of a special needs ben-
eficiary, books, supplies, and other 
equipment which are incurred in con-
nection with the enrollment or attend-
ance of the designated beneficiary of 
the trust as an elementary or sec-
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ondary school student at a public, pri-
vate, or religious school, 
‘‘(II) expenses for the purchase 
of any computer technology or equip-
ment 
(as 
defined 
in 
section 
170(e)(6)(F)(i)) or Internet access 
and related services, if such tech-
nology, 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. 
Subclause (III) shall not include expenses 
for computer software designed for sports, 
games, or hobbies unless the software is 
predominantly educational in nature. 
‘‘(ii) SCHOOL.—The term ‘school’ 
means any school which provides elemen-
tary education or secondary education 
(kindergarten through grade 12), as deter-
mined under State law. 
‘‘(C) QUALIFIED HIGHER EDUCATION EX-
PENSES.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied higher education expenses’ means— 
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‘‘(I) tuition, fees, books, supplies, 
and equipment required for the enroll-
ment or attendance of a designated 
beneficiary at an eligible educational 
institution, and 
‘‘(II) expenses for special needs 
services in the case of a special needs 
beneficiary which are incurred in con-
nection with such enrollment or at-
tendance. 
‘‘(ii) ROOM
AND
BOARD
INCLUDED 
FOR STUDENTS WHO ARE AT LEAST HALF- 
TIME.—In the case of an individual who is 
an eligible student (as defined in section 
25A(b)(3)) for any academic period, such 
term shall also include reasonable costs for 
such period (as determined under the 
qualified tuition program) incurred by the 
designated beneficiary for room and board 
while attending such institution. For pur-
poses of subsection (b)(6), a designated 
beneficiary shall be treated as meeting the 
requirements of this clause. 
‘‘(iii) LIMITATION
ON
ROOM
AND 
BOARD
INCLUDED
FOR
STUDENTS
WHO 
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ARE AT LEAST HALF-TIME.—The amount 
treated as qualified higher education ex-
penses by reason of clause (ii) shall not ex-
ceed— 
‘‘(I) the allowance (applicable to 
the student) for room and board in-
cluded in the cost of attendance (as 
defined in section 472 of the Higher 
Education Act of 1965 (20 U.S.C. 
1087ll), as in effect on the date of the 
enactment of the Economic Growth 
and Tax Relief Reconciliation Act of 
2001) as determined by the eligible 
educational institution for such pe-
riod, or 
‘‘(II) if greater, the actual invoice 
amount the student residing in hous-
ing owned or operated by the eligible 
educational institution is charged by 
such institution for room and board 
costs for such period.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 72(t)(7)(A) of such Code is amend-
ed 
by 
striking 
‘‘529(e)(3)’’ 
and 
inserting 
‘‘529(e)(3)(C)’’. 
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(2) Section 529(c)(3)(B) of such Code is 
amended by striking ‘‘QUALIFIED
HIGHER
EDU-
CATION EXPENSES’’ in the heading thereof and in-
serting ‘‘QUALIFIED EDUCATION EXPENSES’’. 
(3) Section 529(c)(3)(B)(i) of such Code is 
amended by striking ‘‘qualified higher education ex-
pense’’ and inserting ‘‘qualified education expense’’. 
(4) Section 529 of such Code is amended by 
striking ‘‘qualified higher education expenses’’ each 
place it appears and inserting ‘‘qualified education 
expenses’’ in each of the following: 
(A) Subsection (b)(1)(A)(i). 
(B) Subsection (b)(1)(A)(ii). 
(C) Subsection (b)(6). 
(D) Subsection (c)(3)(B)(ii)(I). 
(E) Subsection (c)(3)(B)(v). 
(F) Subsection (c)(3)(B)(vi)(II). 
(G) Subsection (c)(6). 
(5) Section 530(b) of such Code is amended by 
striking paragraphs (2) and (3) and redesignating 
paragraph (4) as paragraph (2). 
(6) Section 1400O(1) of such Code is amended 
by 
striking 
‘‘529(e)(3)’’ 
and 
inserting 
‘‘529(e)(3)(C)’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
SEC. 3. INCREASED LIMITATION ON CONTRIBUTIONS TO 
COVERDELL 
EDUCATION 
SAVINGS 
AC-
COUNTS. 
(a) IN GENERAL.—Section 530(b)(1)(A)(iii) of the 
Internal Revenue Code of 1986 is amended by striking 
‘‘$2,000’’ and inserting ‘‘$15,000’’. 
(b) INFLATION ADJUSTMENT.—Section 530 of such 
Code is amended by adding at the end the following new 
subsection: 
‘‘(i) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2015, the $15,000 amount con-
tained in subsection (b)(1)(A)(iii) shall be increased 
by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2014’ for 
‘calender year 1992’ in subparagraph (B) there-
of. 
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‘‘(2) ROUNDING
RULE.—Any increase deter-
mined under the preceding sentence shall be rounded 
to the nearest multiple of $100.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
Æ 
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