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I
116TH CONGRESS
1ST SESSION
H. R. 65
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, 2019
Mr. BANKS 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 sec-
tion 529 education accounts to be used for homeschooling
expenses.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Enhancing Edu-
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cational Opportunities for Home School Students Act’’.
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SEC. 2. TREATMENT OF DISTRIBUTIONS FROM SECTION 529
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EDUCATION ACCOUNTS FOR HOMESCHOOL-
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ING EXPENSES.
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(a) IN GENERAL.—Section 529(c)(7) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘include
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•HR 65 IH
a reference to’’ and all that follows and inserting ‘‘include
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a reference to—
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‘‘(A) expenses for tuition in connection
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with enrollment or attendance at an elementary
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or secondary public, private, or religious school,
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and
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‘‘(B) expenses for—
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‘‘(i) curriculum and curricular mate-
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rials,
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‘‘(ii) books or other instructional ma-
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terials,
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‘‘(iii) online educational materials,
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‘‘(iv) tuition for tutoring or edu-
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cational classes outside of the home (but
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only if the tutor or instructor is not related
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(within the meaning of section 152(d)(2))
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to the student),
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‘‘(v) dual enrollment in an institution
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of higher education, and
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‘‘(vi) educational therapies for stu-
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dents with disabilities,
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in connection with a homeschool (whether treat-
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ed as a homeschool or a private school for pur-
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poses of applicable State law).’’.
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•HR 65 IH
(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to distributions made after the
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date of the enactment of this Act.
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Æ
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