NOT in Our Schools Act of 2022
Bill: H.R.7269 | Sponsor: Rep. Green, Mark E. (R-TN)
Policy area: Education

Summary:
No Obscene Teaching in Our Schools Act of 2022 or the NOT in Our Schools Act of 2022
This bill prohibits an elementary or secondary school from receiving federal funds if the school is in violation of any law of the state in which the school is located that is related to materials that are harmful to minors.
Further, the bill requires a state educational agency to either (1) return the federal funds that were dedicated to the school in violation of such state law; or (2) create and carry out, at the request of parents or legal guardians of eligible children, a 529 education savings plan account program (also known as a qualified tuition program).
The bill allows tax-exempt distributions from these 529 plans to be used for additional educational expenses (e.g., curriculum, books, and testing fees) in connection with enrollment or attendance at an elementary or secondary school. Distributions may also be used for tuition and additional expenses in connection with a homeschool (whether treated as a homeschool or a private school under state law).

To prohibit the disbursement of Federal funds to schools that violate 
any State law relating to materials that are harmful to minors, and for 
                            other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Obscene Teaching in Our Schools 
Act of 2022'' or the ``NOT in Our Schools Act of 2022''.

SEC. 2. PROHIBITING FEDERAL FUNDS TO CERTAIN SCHOOLS.

    (a) Prohibition.--
            (1) In general.--No Federal funds may be provided to an 
        elementary school or secondary school that is in violation of 
        any law of the State in which the school is located that is 
        related to materials that are harmful to minors.
            (2) 529 education savings plan account programs.--
        Notwithstanding any other provision of law and to the extent 
        permitted under State law, a State educational agency may 
        either return the Federal funds that were dedicated to the 
        violating school or, at the request of the parents or legal 
        guardian of eligible children, a State educational agency may 
        create and carry out a 529 education savings plan account 
        program.
    (b) Definitions.--
            (1) 529 education savings plan account.--The term ``529 
        education savings plan account'' means a qualified tuition 
        program (as defined in section 529(b)(1)(A) of the Internal 
        Revenue Code of 1986).
            (2) Eligible child.--The term ``eligible child'' means a 
        child who attends, or otherwise would be attending, an 
        elementary school or secondary school that receives (or is 
        eligible to receive) Federal funds and is determined to be in 
        violation of any law of the State in which the school is 
        located that is related to materials that are harmful to 
        minors.
            (3) Home school.--The term ``home school'' means a home 
        school as defined by the laws of the State in which the 
        eligible child resides.

SEC. 3. 529 ACCOUNT FUNDING FOR HOMESCHOOL AND ADDITIONAL ELEMENTARY 
              AND SECONDARY EXPENSES.

    (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 secondary tuition and 
        resources.--Any reference in this section to the term 
        `qualified higher education expense' shall include a reference 
        to the following expenses in connection with enrollment or 
        attendance at, or for students enrolled at or attending, an 
        elementary or secondary public, private, or religious school:
                    ``(A) Tuition.
                    ``(B) Curriculum and curricular materials.
                    ``(C) Books or other instructional materials.
                    ``(D) Online educational materials.
                    ``(E) Tuition for tutoring or educational classes 
                outside of the home, including at a tutoring facility, 
                but only if the tutor or instructor is not related to 
                the student.
                    ``(F) Fees for a nationally standardized norm-
                referenced achievement test, an advanced placement 
                examination, or any examinations related to college or 
                university admission.
                    ``(G) Fees for dual enrollment in an institution of 
                higher education.
                    ``(H) Educational therapies for students with 
                disabilities provided by a licensed or accredited 
                practitioner or provider, including occupational, 
                behavioral, physical, and speech-language therapies.
        Such term shall include expenses for the purposes described in 
        subparagraphs (A) through (H) in connection with a homeschool 
        (whether treated as a homeschool or a private school for 
        purposes of applicable 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.

SEC. 4. REPORT TO CONGRESS.

     A State that creates and carries out a 529 education savings plan 
account program under this Act shall submit an annual report to 
Congress no later than July 1 of the following year. The report shall 
include schools found in violation of State law related to materials 
deemed harmful to children, the nature and details of the violation, 
the number of eligible children participating in the 529 program under 
this Act, and the use of the Federal funds for qualified expenses.
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