H. R. 4862
IN THE HOUSE OF REPRESENTATIVES
January 19, 2018
Mr. Messer introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow section 529 education accounts to be used for homeschooling expenses.
This Act may be cited as the
Enhancing Educational Opportunities for Home School Students Act.
Treatment of distributions from section 529 education accounts for homeschooling expenses
Section 529(c)(7) of the Internal Revenue Code of 1986 is amended by striking
include a reference to and all that follows and inserting
include a reference to—
expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school, and
curriculum and curricular materials,
books or other instructional materials,
online educational materials,
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),
dual enrollment in an institution of higher education, and
educational therapies for students with disabilities,
The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.