,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #cajb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ba1     
#bjah ,mr4 ,cruz 7for himself1 ,mr4     
,toomey1 ,mr4 ,cotton1 ,mr4 ,blunt1 ,mr4
 ,lee1 ,mr4 ,johnson1 ,mr4 ,paul1 ,mr4  
,lankford1 and ,mr4 ,sasse7 introduced  
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
permit kindergarten through grade #ab   
educational expenses to be paid from a  
#ebi account4  #a4 ,short title ,this   
,act may be cited as the ,student       
,empowerment ,act4  #b4 #ebi account    
funding for homeschool and additional   
elementary and secondary expenses  7a7  
,in general ,paragraph 7#g7 of section  
#ebi7;c71 as added by section #aajcb of 
,public ,law #aae-ig1 is amended to read
 as follows3  7#g7 ,treatment of        
elementary and secondary tuition ,any   
reference in this section to the term   
qualified higher education expense shall

 include a reference to-- 7,a7 expenses 
for--  7i7 tuition1  7ii7 curriculum and
 curricular materials1  7iii7 books or  
other instructional materials1  7iv7    
online educational materials1  7v7      
tuition for tutoring or educational     
classes outside of the home1 including  
at a tutoring facility1 but only if the 
tutor or instructor is not related to   
the student and--  7,i7 is licensed as a
 teacher in any ,state1  7,,ii7 has     
taught at an eligible educational       
institution1 or  7,,iii7 is a subject   
matter expert in the relevant subject1  
7vi7 fees for a nationally standardized 
norm-referenced achievement test1 an    
advanced placement examination1 or any  
examinations related to college or      
university admission1  7vii7 fees for   
dual enrollment in an institution of    
higher education1 and  7viii7           
educational therapies for students with 
disabilities provided by a licensed or  
accredited practitioner or provider1    
including occupational1 behavioral1     

physical1 and speech-language therapies1
  in connection with enrollment or      
attendance at1 or for students enrolled 
at or attending1 an elementary or       
secondary public1 private1 or religious 
school1 and  7,b7 expenses for the      
purposes described in clauses 7ii7      
through 7viii7 of subparagraph 7,a7 in  
connection with a homeschool 7whether   
treated as a homeschool or a private    
school for purposes of applicable ,state
 law74  4  7b7 ,effective date ,the     
amendment made by this section shall    
apply to distributions made after       
,december #ca1 #bjah4