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H.R. 4862 (115th): Enhancing Educational Opportunities for Home School Students Act

The text of the bill below is as of Jan 19, 2018 (Introduced). The bill was not enacted into law.



2d Session

H. R. 4862


January 19, 2018

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.


Short title

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


In general

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


expenses for—


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,

in connection with a homeschool (whether treated as a homeschool or a private school for purposes of applicable State law).



Effective date

The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.