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 distribu-
tion to schools, and for other purposes. 
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 Freedom Act 
of 2024’’. 
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SEC. 2. TERMINATION OF FEDERAL ELEMENTARY AND SEC-
ONDARY EDUCATION PROGRAMS. 
(a) TERMINATION.—Each covered Federal education 
program shall terminate on a date determined by the Sec-
retary of Education that is not later than June 30, 2025. 
(b) WIND-DOWN OF PROGRAMS.—The Secretary of 
Education shall take such steps as may be necessary to 
provide for the orderly cessation of activities under each 
covered Federal education program by not later than the 
termination date specified in subsection (a). 
(c) 
REALLOCATION
OF
EXISTING
APPROPRIA-
TIONS.—Beginning on the date of the enactment of this 
Act, no Federal funds may be appropriated for a covered 
Federal education program. 
(d) ALLOCATION OF UNOBLIGATED AMOUNTS.—Any 
amounts appropriated for a covered Federal education 
program that are unobligated as of the date such program 
terminates under subsection (a) shall be used to carry out 
the School Freedom Account program under section 3. 
SEC. 3. SCHOOL FREEDOM ACCOUNT PROGRAM. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, for each school year beginning on or after July 
1, 2025, the Secretary of the Treasury shall carry out a 
program under which the Secretary shall— 
(1) establish an account on behalf of each eligi-
ble child (to be known as a ‘‘School Freedom Ac-
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count’’) into which the Secretary shall deposit funds 
in an amount determined under subsection (b); and 
(2) establish a procedure under which the par-
ent of the child shall— 
(A) in the case of a parent who elects not 
to have their child attend a public elementary 
or secondary school for a school year, use funds 
in the account to pay for the educational ex-
penses of the child in accordance with sub-
section (c)(1); or 
(B) in the case of a parent who elects to 
have their child attend a public elementary or 
secondary school for a school year, approve the 
disbursement of such funds to the local edu-
cational agency serving the school of the par-
ent’s choice and attended by the child for use 
in accordance with subsection (c)(2). 
(b) DEPOSIT AMOUNT.— 
(1) IN GENERAL.—The amount of funds depos-
ited into each School Freedom Account for a school 
year shall be equal to the per-pupil Federal expendi-
ture applicable to an eligible child for the school 
year, as determined under paragraph (2). 
(2) PER-PUPIL FEDERAL EXPENDITURE.— 
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(A) FIRST YEAR OF PROGRAM.—The per- 
pupil Federal expenditure applicable to an eligi-
ble child for the first school year that begins on 
or after July 1, 2025 shall be equal to— 
(i) the sum of the total amount appro-
priated to carry out this section for fiscal 
year 2025 and any amounts made available 
under section 2(d); divided by 
(ii) the total number of eligible chil-
dren counted for such school year. 
(B) SUBSEQUENT YEARS.—The per-pupil 
Federal expenditure applicable to an eligible 
child for any school year after the year de-
scribed in subparagraph (A) shall be equal to— 
(i) the total amount of Federal funds 
appropriated to carry out this section for 
the fiscal year that corresponds to such 
school year; divided by 
(ii) the total number of eligible chil-
dren counted for such school year. 
(c) USES OF FUNDS.— 
(1) NON-PUBLIC SCHOOL FUNDS.—Funds de-
posited into a School Freedom Account on behalf of 
child who does not attend a public elementary or 
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secondary school for a school year may be used to 
pay for— 
(A) curriculum and curricular materials; 
(B) books or other instructional materials; 
(C) technological educational materials; 
(D) online educational materials; 
(E) tutoring or educational classes outside 
the home, including micro school or learning 
pod; 
(F) private school tuition; 
(G) public charter schools; 
(H) extracurricular activities; 
(I) testing fees; 
(J) diagnostic tools; or 
(K) educational therapies for students with 
disabilities. 
(2) PUBLIC SCHOOL FUNDS.—Funds disbursed 
from a School Freedom Account to a local edu-
cational agency for a school year may be used by the 
agency for any educational purpose authorized under 
the laws of the State in which such agency is lo-
cated. 
(d) ROLLOVER, CONVERSION, AND TERMINATION.— 
(1) ROLLOVER.—Amounts remaining in the 
School Freedom Account of an eligible child at the 
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end of a school year shall remain available for ex-
penditure in accordance with subsection (c) in subse-
quent school years until the earlier of— 
(A) the date on which the child completes 
secondary school; or 
(B) the date on which the child is no 
longer eligible to attend a public elementary or 
secondary school. 
(2) CONVERSION.—If amounts remain in a 
School Freedom Account as of the date described in 
paragraph (1), such account shall be redesignated as 
a ‘‘Higher Education and Skills Obtainment Fund’’. 
No further deposits shall be made in the fund by the 
Secretary of the Treasury, but any amounts remain-
ing in the fund may be used by the individual on 
whose behalf the fund was established to pay for 
postsecondary educational expenses, including— 
(A) costs of attendance at an institution of 
higher education; 
(B) costs associated with career and tech-
nical education; and 
(C) such other postsecondary educational 
expenses as may be approved by the Secretary 
for purposes of this paragraph. 
(3) TERMINATION AND RETURN OF FUNDS.— 
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(A) TERMINATION.—The Higher Edu-
cation and Skills Obtainment Fund of a student 
shall terminate on the date on which the stu-
dent attains the age of 30 years. 
(B) RETURN OF FUNDS.—Any funds re-
maining in a Higher Education and Skills Ob-
tainment Fund on the date such fund termi-
nates under paragraph (1) shall be returned to 
the Treasury of the United States. 
(e) LIMITATION.—The Secretary of the Treasury 
may not require that— 
(1) individuals obtain preapproval prior to the 
expenditure of amounts from a School Freedom Ac-
count or Higher Education and Skills Obtainment 
Fund; or 
(2) the expenditure of amounts from a School 
Freedom Account or Higher Education and Skills 
Obtainment Fund be through a specific marketplace 
or portal. 
(f) EXCLUSION FROM TAXABLE INCOME.—Amounts 
in a School Freedom Account or Higher Education and 
Skills Obtainment Fund under this section shall not be 
included in the gross income of a parent or student for 
purposes of the Internal Revenue Code of 1986. 
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SEC. 4. TRACKING OF FEDERAL EDUCATION FUNDS. 
Before the end of each school year, the Secretary of 
the Treasury shall determine— 
(1) the aggregate amount of deposits made to 
School Freedom Accounts under section 3 for such 
school year, stated separately for each local edu-
cational agency (based on the residence of the eligi-
ble child) and identifying the State in which the 
local educational agency is located; and 
(2) of the amount determined under paragraph 
(1) with respect to each local educational agency— 
(A) the amount of funds distributed di-
rectly to parents in accordance with subpara-
graph (A) of section 3(a)(2); and 
(B) the amount of funds approved by par-
ents for disbursement to the agency in accord-
ance with subparagraph (B) of such section. 
SEC. 5. RULES OF CONSTRUCTION. 
Nothing in this Act shall be construed to— 
(1) affect any aspect of private, religious, or 
home education providers; 
(2) exclude private, religious, or home education 
providers from receiving funds from a School Free-
dom Account; or 
(3) require an educational service provider to 
alter any creed, practice, admissions policy, or cur-
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riculum in order to receive funds from a School 
Freedom Account. 
SEC. 6. PROHIBITION ON NEW REGULATION. 
The Secretary of the Treasury may not issue any 
rule, promulgate any regulation, or take any other action 
which imposes any limitation or requirement on the use 
of a School Freedom Account or Higher Education and 
Skills Obtainment Fund by a parent or eligible child. 
SEC. 7. GAO REPORTING ON SCHOOL FREEDOM ACCOUNT 
AND HIGHER EDUCATION AND SKILLS OB-
TAINMENT FUND. 
(a) IN GENERAL.—Not later than one year after the 
date of enactment of this Act, and annually thereafter, 
the Comptroller General of the United States shall submit 
a report to the Congress that— 
(1) reviews the wind-down and termination of 
covered Federal education programs by the Sec-
retary of Education; 
(2) reviews the reallocation of existing appro-
priations and the allocation of unobligated amounts 
appropriated for covered Federal education pro-
grams to carry out section 3 of this Act; 
(3) reviews the procedures established by the 
Secretary of the Treasury to allow parents to use 
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funds to pay for educational expenses in accordance 
with section 3(c)(1); 
(4) identifies the aggregate amount of deposits 
made to School Freedom Accounts under section 3 
for the school year, stated separately for each local 
educational agency (based on the residence of the el-
igible child) and identifying the State in which the 
local educational agency is located; 
(5) identifies additional uses of funds in a 
School Freedom Account or Higher Education and 
Skills Obtainment Fund that could benefit an eligi-
ble child; 
(6) identifies the aggregate number of students 
who expend funds from a School Freedom Account 
to— 
(A) attend a private school; 
(B) attend a public charter school; 
(C) homeschool; and 
(D) attend educational classes outside the 
home, including a micro school or learning pod; 
(7) identifies the aggregate amount expended 
from School Freedom Accounts, other than for eligi-
ble uses in section 3(c)(1); 
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SEC. 8. DEFINITIONS. 
In this Act: 
(1) The term ‘‘career and technical education’’ 
has the meaning given that term in section 3 of the 
Carl D. Perkins Career and Technical Education 
Act of 2006 (20 U.S.C. 2302). 
(2) The terms ‘‘child’’, ‘‘elementary school’’, 
‘‘local educational agency’’, ‘‘parent’’, ‘‘secondary 
school’’, and ‘‘State’’ have the meanings given those 
terms in section 8101 of the Elementary and Sec-
ondary Education Act of 1965 (20 U.S.C. 7801). 
(3) The term ‘‘cost of attendance’’ has the 
meaning given that term in section 472 of the High-
er Education Act of 1965 (20 U.S.C. 1087ll). 
(4) The term ‘‘covered Federal education pro-
gram’’ means an applicable program (as defined in 
section 400 of the General Education Provisions Act 
(20 U.S.C. 1221)) the primary purpose of which is 
to support elementary or secondary education, ex-
cept such term does not include the School Freedom 
Account program authorized under this Act. 
(5) The term ‘‘eligible child’’ means a child— 
(A) who is eligible to enroll in a public ele-
mentary or secondary school for a school year; 
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(B) who has been issued a social security 
number by the Social Security Administration; 
and 
(C) whose parent or guardian has been 
issued a social security number by the Social 
Security Administration. 
(6) The term ‘‘institution of higher education’’ 
has the meaning given that term in section 102 of 
the Higher Education Act of 1965 (20 U.S.C. 
1002). 
Æ 
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