‘‘(1) IN GENERAL.—Notwithstanding any other 
provision of law and to the extent permitted under 
State law, a State educational agency shall allocate 
grant funds provided under title I, subparts 2 and 
3 of part B of title II, and titles III, IV, V, and VI, 
for the purposes of ensuring that funding under 
such titles follows children, to the public school the 
children attend or for the expenses described in sec-
tion 529(c)(7) of the Internal Revenue Code of 
1986. 
‘‘(2) PLAN.— 
‘‘(A) IN GENERAL.—Each State that car-
ries out allocations described in paragraph (1) 
shall establish a plan that complies with the fol-
lowing: 
‘‘(i) The parent or guardian of each 
eligible child in the State who desires ac-
cess to the funds described in paragraph 
(1) shall annually submit to the State edu-
cational agency by not later than April 30, 
a paper or electronic application form that 
includes the following: 
‘‘(I) The parent or guardian’s 
taxable income based on the Federal 
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tax return of the parent or guardian 
for the prior tax year. 
‘‘(II) The eligible child’s date of 
birth, place of residence, school dis-
trict, and school in which the eligible 
child will be enrolled for the subse-
quent school year. 
‘‘(III) If the eligible child will be 
enrolled in a private school or home 
school for the subsequent school year, 
confirmation that the eligible child 
has a 529 education savings plan ac-
count, including the necessary details 
of such account to enable the State to 
deposit funds available under this sec-
tion into such account. 
‘‘(ii) Not later than May 14 of each 
year, the State educational agency shall 
submit to the Secretary the application 
forms for all applicants under clause (i). 
‘‘(iii) Not later than July 1 of each 
year and based on the information sub-
mitted under clause (i), the State edu-
cational agency shall— 
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‘‘(I) if the eligible child will be 
enrolled in a private school or home 
school for the subsequent school year, 
deposit the amount equal to the con-
centration distribution and basic dis-
tribution applicable for the eligible 
child under subparagraphs (B) and 
(C) of subsection (c)(2), into the 529 
education savings plan account of the 
eligible child; and 
‘‘(II) if the eligible child will be 
enrolled in a public school for the sub-
sequent school year, distribute the 
amount equal to the concentration 
distribution and basic distribution ap-
plicable for the eligible child under 
subparagraphs (B) and (C) of sub-
section (c)(2), to such public school. 
‘‘(B) 
DATA
COLLECTION.—Information 
collected under this section by the State shall 
be used for the sole purposes of calculating the 
allocation of funds and distribution of funds 
under this section. 
‘‘(C) DATA PRIVACY PROTECTION.—Infor-
mation collected under this section shall be sub-
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ject to the privacy protections outlined in sec-
tion 444 of the General Education Provisions 
Act (20 U.S.C. 1232g; commonly referred to as 
the ‘Family Educational Rights and Privacy 
Act of 1974’). 
‘‘(c) CALCULATION OF AMOUNTS TO BE DISTRIB-
UTED.— 
‘‘(1) IN
GENERAL.—From the amounts pro-
vided to carry out title I, subparts 2 and 3 of part 
B of title II, and titles III, IV, V, and VI, and based 
on the information submitted by State educational 
agencies under subsection (b)(2)(A)(ii), the Sec-
retary shall— 
‘‘(A) determine the eligibility based on the 
information 
provided 
under 
subsection 
(b)(2)(A)(i) and verify that the child for whom 
the information is submitted is an eligible child; 
‘‘(B) determine the income bracket for 
such eligible child; and 
‘‘(C) make grants to State educational 
agencies in the amount determined under para-
graph (2) by not later than 30 days after the 
date the Secretary receives the information 
under subsection (b)(2)(A)(ii). 
‘‘(2) AMOUNT OF GRANTS.— 
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‘‘(A) IN
GENERAL.—The grant amount 
provided to a State educational agency shall be 
equal to the total distribution amount deter-
mined under subparagraphs (B) and (C) for all 
eligible children in the State. 
‘‘(B) CONCENTRATION
DISTRIBUTION.— 
An eligible child who is from a household, the 
taxable income of which for the most recently 
completed taxable year is not more than 100 
percent of an amount equal to the poverty level, 
as measured by the most recent Small Area In-
come and Poverty Estimates of the Bureau of 
the Census, shall receive a concentration dis-
tribution according to the following: 
‘‘(i) If the eligible child resides in an 
area served by a school district in which 
not less than 1 percent and not more than 
9 percent of the elementary school and sec-
ondary school students are from a house-
hold, the taxable income of which for the 
most recently completed taxable year is not 
more than 100 percent of an amount equal 
to the poverty level, as measured by the 
most recent Small Area Income and Pov-
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erty Estimates of the Bureau of the Cen-
sus, the eligible child shall receive $50. 
‘‘(ii) If the eligible child resides in an 
area served by a school district in which 
not less than 10 percent and not more 
than 19 percent of the elementary school 
and secondary school students are from a 
household, the taxable income of which for 
the most recently completed taxable year is 
not more than 100 percent of an amount 
equal to the poverty level, as measured by 
the most recent Small Area Income and 
Poverty Estimates of the Bureau of the 
Census, the eligible child shall receive 
$100. 
‘‘(iii) If the eligible child resides in an 
area served by a school district in which 
not less than 20 percent and not more 
than 29 percent of the elementary school 
and secondary school students are from a 
household, the taxable income of which for 
the most recently completed taxable year is 
not more than 100 percent of an amount 
equal to the poverty level, as measured by 
the most recent Small Area Income and 
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Poverty Estimates of the Bureau of the 
Census, the eligible child shall receive 
$150. 
‘‘(iv) If the eligible child resides in an 
area served by a school district in which 
not less than 30 percent and not more 
than 39 percent of the elementary school 
and secondary school students are from a 
household, the taxable income of which for 
the most recently completed taxable year is 
not more than 100 percent of an amount 
equal to the poverty level, as measured by 
the most recent Small Area Income and 
Poverty Estimates of the Bureau of the 
Census, the eligible child shall receive 
$200. 
‘‘(v) If the eligible child resides in an 
area served by a school district in which 
not less than 40 percent and not more 
than 49 percent of the elementary school 
and secondary school students are from a 
household, the taxable income of which for 
the most recently completed taxable year is 
not more than 100 percent of an amount 
equal to the poverty level, as measured by 
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the most recent Small Area Income and 
Poverty Estimates of the Bureau of the 
Census, the eligible child shall receive 
$250. 
‘‘(vi) If the eligible child resides in an 
area served by a school district in which 50 
percent or more of the elementary school 
and secondary school students are from a 
household, the taxable income of which for 
the most recently completed taxable year is 
not more than 100 percent of an amount 
equal to the poverty level, as measured by 
the most recent Small Area Income and 
Poverty Estimates of the Bureau of the 
Census, the eligible child shall receive 
$300. 
‘‘(C) BASIC DISTRIBUTION.—In addition to 
a concentration distribution under subpara-
graph (B), an eligible child shall receive a basic 
distribution based on the income bracket appli-
cable for such eligible child and according to a 
formula established by the Secretary in which 
benefits are flat for everyone at or below 100 
percent of the Federal poverty level and de-
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crease at an even rate from 100 percent to 130 
percent of the Federal poverty level. 
‘‘(d) NOTIFICATION OF AVAILABILITY OF FUNDS.— 
Not later than 100 days after the date of enactment of 
the Children Have Opportunities in Classrooms Every-
where Act, and annually for each of the 5 years thereafter, 
each State that carries out allocations described in sub-
section (b)(1) shall inform each parent or guardian of a 
child eligible for assistance under the supplemental nutri-
tion assistance program under the Food and Nutrition Act 
of 2008 (7 U.S.C. 2011 et seq.) or the program of block 
grants for States for temporary assistance for needy fami-
lies established under part A of title IV of the Social Secu-
rity Act (42 U.S.C. 601 et seq.) of the availability of as-
sistance under this section. 
‘‘(e) APPLICATION OF PARTICIPATION OF CHILDREN 
ENROLLED IN PRIVATE SCHOOLS.—The provisions of sec-
tion 1117 shall apply to this section. 
‘‘(f) RULE OF CONSTRUCTION.— 
‘‘(1) FEDERALLY FUNDED SCHOOL FOOD PRO-
GRAMS.—Nothing in this section shall be construed 
to preclude a child eligible for assistance under the 
free and reduced price school lunch program estab-
lished under the Richard B. Russell National School 
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Lunch Act (42 U.S.C. 1751 et seq.) from receiving 
assistance under such program. 
‘‘(2) PROHIBITION
OF
CONTROL
OVER
NON- 
PUBLIC
EDUCATION
PROVIDERS.—Nothing in this 
section shall permit, allow, encourage, or authorize 
Federal or State control over non-public education 
providers.’’. 
SEC. 3. 529 ACCOUNT FUNDING FOR HOMESCHOOL AND AD-
DITIONAL ELEMENTARY AND SECONDARY EX-
PENSES. 
(a) IN GENERAL.—Section 529(c)(7) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(7) TREATMENT OF ELEMENTARY AND SEC-
ONDARY TUITION AND RESOURCES.—Any reference 
in this section to the term ‘qualified higher edu-
cation expense’ shall include a reference to the fol-
lowing expenses in connection with enrollment or at-
tendance at, or for students enrolled at or attending, 
an elementary or secondary public, private, or reli-
gious school: 
‘‘(A) Tuition. 
‘‘(B) Curriculum and curricular materials. 
‘‘(C) Books or other instructional mate-
rials. 
‘‘(D) Online educational materials. 
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‘‘(E) Tuition for tutoring or educational 
classes outside of the home, including at a tu-
toring facility, but only if the tutor or instruc-
tor is not related to the student. 
‘‘(F) Fees for a nationally standardized 
norm-referenced achievement test, an advanced 
placement examination, or any examinations re-
lated to college or university admission. 
‘‘(G) Fees for dual enrollment in an insti-
tution of higher education. 
‘‘(H) Educational therapies for students 
with disabilities provided by a licensed or ac-
credited practitioner or provider, including oc-
cupational, behavioral, physical, and speech-lan-
guage therapies. 
Such term shall include expenses for the purposes 
described in subparagraphs (A) through (H) in con-
nection with a homeschool (whether treated as a 
homeschool or a private school for purposes of appli-
cable State law).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to distributions made after the 
date of the enactment of this Act. 
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