,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #fe  ,,in ,,the ,,house ,,of    
,,representatives  ,january #c1         
#bjai,mr4 ,banks 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 allow section #ebi   
education accounts to be used for       
homeschooling expenses4  #a4 ,short     
title ,this ,act may be cited as the    
,enhancing ,educational ,opportunities  
for ,home ,school ,students ,act4  #b4  
,treatment of distributions from section
 #ebi education accounts for            
homeschooling expenses  7a7 ,in general 
,section #ebi7;c77#g7 of the ,internal  
,revenue ,code of #aihf is amended by   
striking include a reference to and all 
that follows and inserting  include a   
reference to-- 7,a7 expenses for tuition
 in connection with enrollment or       
attendance at an elementary or secondary
 public1 private1 or religious school1  
and  7,b7 expenses for-- 7i7 curriculum 

and curricular materials1  7ii7 books or
 other instructional materials1  7iii7  
online educational materials1  7iv7     
tuition for tutoring or educational     
classes outside of the home 7but only if
 the tutor or instructor is not related 
7within the meaning of section          
#aeb7;d77#b77 to the student71  7v7 dual
 enrollment in an institution of higher 
education1 and  7vi7 educational        
therapies for students with             
disabilities1  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