,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #eeag  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #af1 #bjaf ,mrs4
 ,lummis 7= h]self1 ,mr4 ,mulvaney1 &   
,mr4 ,salmon7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on         
,education & ! ,work=ce  ,a ,,bill  ,to 
require ,/ates to di/ribute funds =     
elem5t>y & second>y education 9 ! =m (  
v\*]s = eligible /ud5ts1 & = o!r        
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,local ,education ,fre$om  
,act ( #bjaf4  #b4 ,education ,v\*]     
,program  7a7 ,9 ,g5]al ,not)/&+ any o!r
 provision ( law1 z a condition (       
receiv+ ,f$]al funds = elem5t>y &       
second>y education1 ea* ,/ate %all c>ry 
out ! program describ$ "u ?is ,act4  7b7
 ,basic ,elem5ts  7#a7 ,p>5tal ,*oice 9 
,education  7,a7 ,9 ,g5]al ,beg9n+ ) !  
#bjag-bjah academic ye>1 a p>5t ( an    
eligible *ild may-- 7i7 ent] into an    
agreem5t ) a ,/ate educational ag5cy =  
any academic ye> dur+ :i* ! eligible    
*ild w be 9 a grade = :i* ! ,/ate       

provides free public education if--     
7,i7 ! public s*ool 9 :i* ! eligible    
*ild is enroll$1 or w be enroll$1       
receives ,f$]al funds on ! condition (  
implem5t+ a ,f$]al m&ate2 &  7,,ii7 !   
p>5t disagrees ) su* m&ate2 &  7ii7 r5ew
 su* agreem5t = ea* succe$+ academic ye>
 dur+ :i* ! eligible *ild w be 9 a grade
 = :i* ! ,/ate provides free public     
education4  7,b7 ,agreem5t ,an agreem5t 
"u ?is p>agraph %all be ent]$ into1 or  
r5ew$1 9 a mann] & on a =m det]m9$ by   
ea* ,/ate educational ag5cy4  7#b7      
,education ,sav+s ,acc\nts  7,a7 ,9     
,g5]al ,ea* ,/ate educational ag5cy     
%all-- 7i7 provide an education sav+s   
acc\nt to ea* eligible *ild ^: p>5t     
ent]s into an agreem5t "u p>agraph      
7#a77;,a77i7 ) ! ,/ate educational ag5cy
 = an academic ye>2 &  7ii7 ma9ta9 su*  
acc\nt = ea* succe$+ academic ye> = :i* 
! p>5t r5ews ! agreem5t "u p>agraph     
7#a77;,a77ii74  7,b7 ,requirem5ts ,an   
education sav+s acc\nt provid$ "u ?is   
p>agraph %all meet ! foll[+ requirem5ts3

 7i7 ,! education sav+s acc\nt1 & any   
funds deposit$ into su* acc\nt1 %all    
belong to ! eligible *ild = :om ! acc\nt
 0 provid$1 & su* *ild %all be !        
designat$ b5efici>y ( ! acc\nt4  7ii7 ,!
 only funds t may be deposit$ into !    
education sav+s acc\nt are ! funds t a  
,/ate educational ag5cy disburses 9     
accordance ) subp>agraph 7,c74  7iii7 ,!
 funds 9 ! education sav+s acc\nt may be
 us$ only = ! purpose ( pay+ = !        
education exp5ses describ$ 9 subsection 
7c7 ( ! eligible *ild4  7iv7 ,! p>5t ( !
 eligible *ild %all h ! au?ority to     
direct ! use ( ! funds 9 ! education    
sav+s acc\nt to "o or m qualify+        
provid]s t d n implem5t ! ,f$]al m&ate )
 :i* ! p>5t disagrees4  7v7 ,^u         
direction by ! p>5t ( ! eligible *ild1 a
 ,/ate educational ag5cy %all di/ribute 
! funds 9 ! education sav+s acc\nt to ! 
designat$ qualify+ provid]s4  7,c7      
,am\nt ( ,funds  7i7 ,9 ,g5]al ,subject 
to clause 7ii71 beg9n+ on ,augu/ #a (   
ea* academic ye>1 ea* ,/ate educational 

ag5cy %all disburse an am\nt equal to ! 
av]age p]-pupil exp5diture ( ! ,/ate to 
ea* education sav+s acc\nt provid$ "u   
?is p>agraph4  7ii7 ,qu>t]ly            
,disbursem5t ,ea* ,/ate educational     
ag5cy %all disburse ! am\nt ( funds     
provid$ "u ?is subp>agraph 9 #d equal   
qu>t]ly deposits4  7iii7 ,cont9u$       
,availability ( ,funds ,except z provid$
 9 clause 7iv71 any am\nts rema9+ 9 an  
education sav+s acc\nt on ! la/ day ( ! 
p]iod cov]$ by an agreem5t "u p>agraph  
7#a77;,a7 %all rema9 available = use    
dur+ a succe$+ academic ye>4  7iv7      
,recapture ( ,funds ,ea* ,/ate          
educational ag5cy %all recapture any    
am\nts rema9+ 9 an education sav+s      
acc\nt on ! la/ day ( ! p]iod cov]$ by  
an agreem5t "u p>agraph 7#a77;,a7 if--  
7,i7 ! p>5t ( ! eligible *ild ends or   
violates ! t]ms ( ! agreem5t dur+ !     
cov]$ p]iod2  7,,ii7 ! p>5t does n r5ew 
! agreem5t = ! imm$iately succe$+       
academic ye>2 or  7,,iii7 ! *ild = :om !
 education sav+s acc\nt 0 provid$ no    

long] qualifies z an eligible *ild4  7c7
 ,eligible ,education ,exp5ses ,! funds 
9 an education sav+s acc\nt provid$ "u  
subsection 7b77#b7 may be us$ only = !  
foll[+ education exp5ses3  7#a7 ,tuition
 & fees = a qualify+ provid]1 includ+   
any co/s & fees = tutor+ s]vices1       
specializ$ in/ructional support s]vices1
 extracurricul> activities1 dual cr$it  
c\rses1 & individual c\rses4  7#b7      
,requir$ textbooks1 supplem5tal         
mat]ials1 & supplies4  7#c7 ,textbooks1 
supplem5tal mat]ials1 & supplies =      
self-/udy4  7#d7 ,fees = any-- 7,a7     
national norm-ref]5c$ a*ievem5t         
exam9ation2  7,b7 advanc$ placem5t or   
simil> exam9ation2 or  7,c7 /&>diz$     
exam9ation requir$ = admission to an    
in/itution ( high] education4  7#e7     
,transportation = travel to & f a       
qualify+ provid]1 except t n m ?an      
#b1jjj f ! education sav+s acc\nt may be
 us$ = ?is purpose ea* academic ye>4    
7#f7 ,a contribution to a qualifi$      
tuition program 7z def9$ 9 section      

#ebi7;b7 ( ! ,int]nal ,rev5ue ,code (   
#aihf7 ) respect to :i* ! eligible *ild 
is a designat$ b5efici>y4  7#g7 ,a      
contribution to a ,cov]dell education   
sav+s acc\nt 7z def9$ 9 section #ecj7;b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf7 )  
respect to :i* ! eligible *ild is a     
designat$ b5efici>y1 except t n m ?an   
#b1jjj f ! education sav+s acc\nt may be
 us$ = ?is purpose ea* academic ye>4    
7#h7 ,any o!r education exp5se approv$  
by ! ,/ate educational ag5cy4  7d7      
,responsibilities ( ,/ate ,educational  
,ag5cy  7#a7 ,annual ,li/ ( ,qualify+   
,provid]s  7,a7 ,creation ,beg9n+ on    
,septemb] #a1 #bjaf1 ea* ,/ate          
educational ag5cy %all--  7i7 approve   
entities z qualify+ provid]s = !        
#bjag-bjah academic ye>2 &  7ii7 prep>e 
a li/ ( su* qualify+ provid]s4  7,b7    
,ma9t5ance ,= ea* academic ye> succe$+ !
 #bjag-bjah academic ye>1 ea* ,/ate     
educational ag5cy %all r5ew ! li/ (     
qualify+ provid]s4  7,c7 ,availability  
on ,website ( ,/ate ,educational ,ag5cy 

,ea* ,/ate educational ag5cy %all make !
 annual li/ ( qualify+ provid]s publicly
 available on ! website ( ! ,/ate       
educational ag5cy4  7#b7 ,acc\ntability 
,ea* ,/ate educational ag5cy %all take  
su* /eps z are necess>y to ensure !     
prop] implem5tation ( ?is ,act1         
includ+--  7,a7 conduct+ p]iodic audits 
( education sav+s acc\nts provid$ "u    
subsection 7b77#b72  7,b7 ensur+ t !    
funds 9 su* acc\nts are us$ 9 accordance
 ) ?is ,act2  7,c7 freez+ or revok+ an  
education sav+s acc\nt if fraud is      
detect$2 &  7,d7 if appropriate1 ref]r+ 
any p>5t or qualify+ provid] f\nd to be 
us+ an education sav+s acc\nt = unlawful
 purposes = crim9al prosecution4  7#c7  
,transf] ( ,academic ,records ,^u reque/
 by a ,/ate educational ag5cy1 & if     
applicable1 ! public s*ool 9 :i* an     
eligible *ild 0 enroll$ dur+ ! previ\s  
academic ye> %all provide ! complete    
academic records ( su* *ild to any      
qualify+ provid] t is a s*ool & t has   
admitt$ ! *ild4  7e7 ,requirem5ts &     

,rights ( ,qualify+ ,provid]s  7#a7     
,admissions ,a qualify+ provid] may--   
7,a7 en=ce ! admissions requirem5ts (   
any s*ool or program (f]$ by ! qualify+ 
provid]2 &  7,b7 subject to p>agraph    
7#d71 accept ! eligible *ildr5 :o are   
be/ qualifi$ to att5d su* s*ool or      
program4  7#b7 ,transf] ( ,academic     
,records ,ea* qualify+ provid] t is a   
s*ool %all agree1 z a condition (       
p>ticipat+ 9 ! program "u ?is ,act1 to  
provide ! complete academic records ( an
 eligible *ild att5d+ ! s*ool pursuant  
to an agreem5t "u subsection            
7b77#a77;,a7 to any o!r s*ool to :i* su*
 *ild transf]s4  7#c7 ,refunds &        
,rebates  7,a7 ,g5]al ,prohibition ,a   
qualify+ provid] t receives funds f an  
education sav+s acc\nt provid$ "u       
subsection 7b77#b7 may n--  7i7 refund1 
or provide a rebate1 ( any portion ( su*
 funds to ! eligible *ild :o is !       
designat$ b5efici>y ( ! education sav+s 
acc\nt or a p>5t ( su* *ild2 or  7ii7   
%>e su* funds ) su* *ild or p>5t 9 any  

mann]4  7,b7 ,exception ,any refund t is
 ne$$ = an item t is be+ return$1 or an 
item or s]vice t has n be5 provid$1 %all
 be provid$ to ! ,/ate educational      
ag5cy1 & ! ,/ate educational ag5cy %all 
deposit ! am\nts refund$ into !         
education sav+s acc\nt f :i* su* am\nts 
7 orig9ally di/ribut$4  7#d7            
,nondiscrim9ation  7,a7 ,9 ,g5]al ,a    
qualify+ provid] may n discrim9ate aga9/
 program p>ticipants or applicants on ! 
basis ( race1 color1 national orig91 or 
sex4  7,b7 ,s+le ,sex ,s*ools1 ,classes1
 or ,activities ,not)/&+ subp>agraph    
7,a7 or any o!r provision ( law1 a      
qualify+ provid] may (f] a s+le sex     
s*ool1 class1 or activity4  7,c7        
,religi\sly ,affiliat$ ,qualify+        
,provid]s  7i7 ,9 ,g5]al ,not)/&+ any   
o!r provision ( law-- 7,i7 ! prohibition
 ( sex discrim9ation 9 subp>agraph 7,a7 
%all n apply to a qualify+ provid] t is 
op]at$ by1 sup]vis$ by1 controll$ by1 or
 connect$ to a religi\s organization to 
! ext5t t ! application ( su*           

subp>agraph is inconsi/5t ) ! religi\s  
t5ets or beliefs ( su* provid]2 &       
7,,ii7 a qualify+ provid] t is op]at$   
by1 sup]vis$ by1 controll$ by1 or       
connect$ to a religi\s organization may 
ex]cise its "r 9 matt]s ( employm5t     
consi/5t ) title ,,vii ( ! ,civil       
,rights ,act ( #aifd 7#db ,u4,s4,c4     
#bjjj;e et seq471 includ+ ! exemptions 9
 su* title4  7ii7 ,ma9t5ance ( ,purpose 
,not)/&+ any o!r provision ( law1 !     
receipt ( funds f an education sav+s    
acc\nt provid$ "u subsection 7b77#b7    
%all n1 consi/5t ) ! fir/ am5dm5t to !  
,con/itution ( ! ,unit$ ,/ates--  7,i7  
necessitate any *ange 9 ! tea*+ mission 
( a qualify+ provid]2  7,,ii7 require a 
qualify+ provid] to remove religi\s art1
 icons1 scriptures1 or o!r symbols2 or  
7,,iii7 preclude a qualify+ provid] f   
reta9+ religi\s t]ms 9 its "n1 select+  
bo>d memb]s on a religi\s basis1 or     
includ+ religi\s ref]5ces 9 ! mission   
/atem5ts1 *>t]s1 or o!r gov]n+ docum5ts 
( su* provid]4  7f7 ,rules (            

,con/ruction  7#a7 ,treatm5t (          
,assi/ance ,= purposes ( any ,f$]al law 
or program-- 7,a7 no assi/ance provid$  
"u ?is ,act may be treat$ z assi/ance to
 any qualify+ provid]2 &  7,b7 ! am\nt (
 any funds 9 an education sav+s acc\nt  
provid$ "u subsection 7b77#b7 may n be  
treat$ z income ( ! eligible *ild :o is 
! designat$ b5efici>y ( ! education     
sav+s acc\nt or a p>5t ( su* *ild4  7#b7
 ,no ,ability to ,control ,curriculum   
,no?+ 9 ?is ,act %all be con/ru$ to     
au?orize any (fic] or employee ( !      
,f$]al ,gov]nm5t1 ?r\gh grants1         
contracts1 or o!r coop]ative agreem5ts1 
to m&ate1 direct1 or control !          
curriculum1 program ( in/ruction1       
in/ructional cont5t1 academic /&>ds1    
assessm5ts1 or allocation ( res\rces ( a
 ,/ate or ( any s*ool 9 a ,/ate4  7#c7  
,no ,ext5sion ( ,regulatory ,au?ority   
,no?+ 9 ?is ,act %all be con/ru$ to exp&
 ! regulatory au?ority ( a ,/ate        
gov]nm5t or ! ,f$]al ,gov]nm5t to impose
 any additional regulations on nonpublic

 s*ools beyond ! regulations necess>y to
 en=ce ! requirem5ts ( ?is ,act4  7g7   
,transition ,ea* ,/ate educational ag5cy
 %all take /eps to ensure a smoo?       
transition to ! program "u ?is ,act 9   
ord] to ensure t education sav+s acc\nts
 are available to eligible *ildr5 beg9n+
 ) ! #bjag-bjah academic ye>4  #c4      
,def9itions ,9 ?is ,act3 7#a7 ,eligible 
,*ild ,! t]m eligible *ild means a      
*ild--  7,a7 :o-- 7i7 is enroll+ 9 a    
public s*ool2 or  7ii7 0 enroll$ 9 a    
public s*ool dur+ ! previ\s academic    
ye>2 &  7,b7 ^: p>5t disagrees ) a      
,f$]al m&ate t ! s*ool implem5ts z a    
condition ( receiv+ ,f$]al funds4  7#b7 
,,esea ,t]ms ,! t]ms av]age p]-pupil    
exp5diture1 *ild1 di/ance le>n+1 free   
public education1 p>5t1 specializ$      
in/ructional support s]vices1 ,/ate1 &  
,/ate educational ag5cy h ! mean+s giv5 
su* t]ms 9 section #haja ( ! ,elem5t>y &
 ,second>y ,education ,act ( #aife 7#bj 
,u4,s4,c4 #ghja74  7#c7 ,in/itution (   
,high] ,education ,! t]m in/itution (   

high] education has ! mean+ giv5 su* t]m
 9 section #ajb7;a7 ( ! ,high]          
,education ,act ( #aife 7#bj ,u4,s4,c4  
#ajjb7;a774  7#d7 ,qualify+ ,provid] ,! 
t]m qualify+ provid] means an entity t--
 7,a7 is--  7i7 a public s*ool2  7ii7 a 
nonpublic s*ool2  7iii7 a home s*ool1   
provid$ t ! eligible *ild 0 enroll$ 9 a 
public s*ool dur+ ! previ\s academic    
ye>2  7iv7 a tutor+ facility2  7v7 a    
provid] ( di/ance le>n+2  7vi7 a provid]
 ( specializ$ in/ructional support      
s]vices2 or  7vii7 an in/itution ( high]
 education2  7,b7 notifies a ,/ate      
educational ag5cy ( ! int5t to become a 
qualify+ provid]2 &  7,c7 agrees to     
comply ) ! requirem5ts ( section #b7;e74
  7#e7 ,s*ool ,! t]m s*ool-- 7,a7 means 
a pres*ool1 k9d]g>t51 elem5t>y s*ool1 or
 second>y s*ool2 &  7,b7 includes *>t]  
s*ools4