,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #fba  ,,in ,,the ,,house ,,of   
,,representatives  ,january #af1        
#bjai,mr4 ,smith of ,missouri 7for      
himself1 ,mr4 ,meadows1 ,mr4 ,chabot1   
,mr4 ,estes1 and ,mr4 ,king of ,iowa7   
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,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 ,section #ebi7;c77#g7 of the
 ,internal ,revenue ,code of #aihf 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 the
 following expenses in connection with  

enrollment or attendance at1 or for     
students enrolled at or attending1 an   
elementary or secondary public1 private1
 or religious school3  7,a7 ,tuition4   
7,b7 ,curriculum and curricular         
materials4  7,c7 ,books or other        
instructional materials4  7,d7 ,online  
educational materials4  7,e7 ,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--  7i7 is licensed as a     
teacher in any ,state1  7ii7 has taught 
at an eligible educational institution1 
or  7iii7 is a subject matter expert in 
the relevant subject4  7,f7 ,fees for a 
nationally standardized norm-referenced 
achievement test1 an advanced placement 
examination1 or any examinations related
 to college or university admission4    
7,g7 ,fees for dual enrollment in an    
institution of higher education4  7,h7  
,educational therapies for students with
 disabilities provided by a licensed or 

accredited practitioner or provider1    
including occupational1 behavioral1     
physical1 and speech-language therapies4
  ,such term shall include expenses for 
the purposes described in subparagraphs 
7,a7 through 7,h7 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 the date of the
 enactment of this ,act4