I 118th CONGRESS 1st Session H. R. 5303 IN THE HOUSE OF REPRESENTATIVES August 29, 2023 Mr. Green of Tennessee introduced the following bill; which was referred to the Committee on Ways and Means , and in addition to the Committee on Education and the Workforce , 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 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.

1. Short title This Act may be cited as the No Obscene Teaching in Our Schools Act of 2023 or the NOT in Our Schools Act of 2023 . 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. 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. 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.