,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cidi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #aa1     
#bjbj,mr4 ,cruz 7for himself1 ,mr4 ,lee1
 ,mr4 ,scott of ,south ,carolina1 and   
,mr4 ,scott of ,florida7 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 account during the ,coronavirus    
,emergency ,period4  #a4 ,short title   
,this ,act may be cited as the ,helping 
,parents ,educate ,children ,during the 
,coronavirus ,pandemic4  #b4 #ebi       
account funding for homeschool and      
additional elementary and secondary     
expenses during the coronavirus         
emergency period  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 include1 from the    
period beginning on ,march #ac1 #bjbj1  
and ending on the date on which the     
national emergency declared by the      
,president under section #bja of the    
,national ,emergencies ,act 7#ej        
,u4,s4,c4 #afja et seq47 related to the 
coronavirus 7as defined in section #ejf 
of the ,coronavirus ,preparedness and   
,response ,supplemental ,appropriations 
,act1 #bjbj 7,public ,law #aaf-abc77 has
 ended1 expenses for the purposes       
described in subparagraphs 7,b71 7,c71  
7,d71 7,e71 and 7,h7 in connection with 
a homeschool 7whether treated as a      
homeschool or a private school for      
purposes of applicable ,state law7 or   
with a parent or guardian educating a   

child at home due to school closure     
because of the coronavirus 7as so       
defined74  4  7b7 ,effective date ,the  
amendment made by this section shall    
apply to distributions made after the   
date of the enactment of this ,act4  #c4
 ,rollovers from certain retirement     
plans ,in the case of a distribution    
from an eligible retirement plan        
described in clause 7i71 7ii71 or 7iii7 
of section #djb7;c77#h77;,b7 of the     
,internal ,revenue ,code of #aihf after 
,february #bi1 #bjbj1 and before        
,january #a1 #bjba-- 7#a7 section #gb7t7
 of such ,code shall not apply to such  
distribution2  7#b7 such distribution   
shall be treated as meeting the         
requirements of section                 
#dja7k77#b77;,b77i71 if applicable2 and 
7#c7 such distribution shall be treated 
as having been contributed in a direct  
trustee-to-trustee transfer within #fj  
days of the distribution for purposes of
 section #dja7;a77#ca7 or #djh7;d77#c71 
whichever is applicable1 if  within #fj 

days of such distribution1 an amount    
equal to the amount of such distribution
 is contributed to a qualified tuition  
program under section #ebi of the       
,internal ,revenue ,code of #aihf4