Title: To amend the Internal Revenue Code of 1986 to allow section 529 education accounts to be used for homeschooling expenses.
Policy area: Taxation

Summary:
This bill amends the Internal Revenue Code to allow distributions from qualified tuition programs (known as 529 plans) to be used for certain expenses in connection with a homeschool (whether treated as a homeschool or a private school for purposes of state law).
The expenses include: curriculum and curricular materials, books or other instructional materials, online educational materials, tuition for tutoring or educational classes outside of the home (if the tutor or instructor is not related to the student), dual enrollment in an institution of higher education, and educational therapies for students with disabilities.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4736 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 4736

    To amend the Internal Revenue Code of 1986 to allow section 529 
       education accounts to be used for homeschooling expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2018

Mr. Smith of Missouri (for himself, Mr. King of Iowa, and Mrs. Handel) 
 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 section 529 
       education accounts to be used for homeschooling expenses.

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

SECTION 1. TREATMENT OF DISTRIBUTIONS FROM SECTION 529 EDUCATION 
              ACCOUNTS FOR HOMESCHOOLING EXPENSES.

    (a) In General.--Section 529(c)(7) of the Internal Revenue Code of 
1986, as amended by Public Law 115-97, is amended by striking ``include 
a reference to'' and all that follows and inserting ``include a 
reference to--
                    ``(A) expenses for tuition in connection with 
                enrollment or attendance at an elementary or secondary 
                public, private, or religious school, and
                    ``(B) expenses for--
                            ``(i) curriculum and curricular materials,
                            ``(ii) books or other instructional 
                        materials,
                            ``(iii) online educational materials,
                            ``(iv) tuition for tutoring or educational 
                        classes outside of the home (but only if the 
                        tutor or instructor is not related (within the 
                        meaning of section 152(d)(2)) to the student),
                            ``(v) dual enrollment in an institution of 
                        higher education, and
                            ``(vi) educational therapies for students 
                        with disabilities,
                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 take 
effect as if included in section 11032 of Public Law 115-97.
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