I 
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 sec-
ondary education expenses. 
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 ‘‘School Choice Edu-
cation 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— 
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(1) by redesignating subparagraph (B) as sub-
paragraph (C), 
(2) by striking ‘‘QUALIFIED
HIGHER
EDU-
CATION
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 ex-
penses, and 
‘‘(ii) qualified elementary and sec-
ondary education expenses. 
‘‘(B) QUALIFIED HIGHER EDUCATION EX-
PENSES.—The term ‘qualified higher education 
expenses’ means’’, and 
(3) by adding at the end the following new sub-
paragraphs: 
‘‘(D) QUALIFIED ELEMENTARY AND SEC-
ONDARY EDUCATION EXPENSES.— 
‘‘(i) expenses for tuition, fees, aca-
demic tutoring, special needs services in 
the case of a special needs beneficiary, 
books, supplies, and other equipment which 
are incurred in connection with the enroll-
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ment or attendance of the designated bene-
ficiary of the trust as an elementary or 
secondary school student at a public, pri-
vate, or religious school, 
‘‘(ii) expenses for room and board, 
uniforms, 
transportation, 
and 
supple-
mentary items and services (including ex-
tended day programs) which are required 
or provided by a public, private, or reli-
gious school in connection with such enroll-
ment or attendance, and 
‘‘(iii) expenses for the purchase of any 
computer technology or equipment (as de-
fined in section 170(e)(6)(F)(i)) or Inter-
net access and related services, if such 
technology, equipment, or services are to 
be used by the beneficiary and the bene-
ficiary’s family during any of the years the 
beneficiary is in school. 
Clause (iii) shall not include expenses for com-
puter 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 
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or secondary education (kindergarten through 
grade 12), as determined under State law. Such 
a school shall be treated as an eligible edu-
cational institution for purposes of subsection 
(b).’’. 
(b) CONFORMING AMENDMENTS.—Section 529 of 
such Code is amended by striking ‘‘qualified higher edu-
cation’’ 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. 
Æ 
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