I 
115TH CONGRESS 
1ST SESSION 
H. R. 675 
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 
JANUARY 24, 2017 
Mr. MCHENRY 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 2017’’. 
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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 room and 
board, uniforms, transportation, and 
supplementary items and services (in-
cluding extended day programs) which 
are required or provided by a public, 
private, or religious school in connec-
tion with such enrollment or attend-
ance, and 
‘‘(III) 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-
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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— 
‘‘(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 
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