,i #aahth ,,congress #ast ,session ,h4 ,r4 #dfc ,,in ,,the ,,house ,,of ,,representatives ,january #bd1 #bjbc,mr4 ,good of ,virginia 7for himself1 ,mrs4 ,miller of ,illinois1 and ,mr4 ,burgess7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and the ,workforce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to have education funds follow the student4 #a4 ,short title ,this ,act may be cited as the ,children ,have ,opportunities in ,classrooms ,everywhere ,act4 #b4 ,federal funding under the ,elementary and ,secondary ,education ,act of #aife to follow the student ,title ,,viii of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja et seq47 is amended by adding at the end the following3 ,h ,funds to follow the student #hgja4 ,funds to follow the student 7a7 ,definitions ,in this section3 7#a7 #ebi education savings plan account ,the term #ebi education savings plan account means a qualified tuition program 7as defined in section #ebi7;b77#a7 of the ,internal ,revenue ,code of #aihf74 7#b7 ,eligible child ,the term eligible child means a child who is from a household1 the taxable income of which for the most recently completed taxable year is not more than #acj percent of an amount equal to the poverty level1 as determined by using criteria of poverty established by the ,bureau of the ,census4 7#c7 ,home school ,the term home school means a home school as defined by the laws of the ,state in which the eligible child resides4 7b7 ,funds ,to follow the student 7#a7 ,in general ,notwithstanding any other provision of law and to the extent permitted under ,state law1 a ,state educational agency shall allocate grant funds provided under title ,i1 subparts #b and #c of part ,b of title ,,ii1 and titles ,,iii1 ,,iv1 ,v1 and ,,vi1 for the purposes of ensuring that funding under such titles follows children1 to the public school the children attend or for the expenses described in section #ebi7;c77#g7 of the ,internal ,revenue ,code of #aihf4 7#b7 ,plan 7,a7 ,in general ,each ,state that carries out allocations described in paragraph 7#a7 shall establish a plan that complies with the following3 7i7 ,the parent of each eligible child in the ,state who desires access to the funds described in paragraph 7#a7 shall annually submit to the ,state educational agency by not later than ,april #cj1 a paper or electronic application form that includes the following3 7,i7 ,the parent's taxable income based on the ,federal tax return of the parent for the prior tax year4 7,,ii7 ,the eligible child's date of birth1 place of residence1 school district1 and school in which the eligible child will be enrolled for the subsequent school year4 7,,iii7 ,if the eligible child will be enrolled in a private school or home school for the subsequent school year1 confirmation that the eligible child has a #ebi education savings plan account1 including the necessary details of such account to enable the ,state to deposit funds available under this section into such account4 7ii7 ,not later than ,may #ad of each year1 the ,state educational agency shall submit to the ,secretary the application forms for all applicants under clause 7i74 7iii7 ,not later than ,july #a of each year and based on the information submitted under clause 7i71 the ,state educational agency shall-- 7,i7 if the eligible child will be enrolled in a private school or home school for the subsequent school year1 deposit the amount equal to the concentration distribution and basic distribution applicable for the eligible child under subparagraphs 7,b7 and 7,c7 of subsection 7c77#b71 into the #ebi education savings plan account of the eligible child2 and 7,,ii7 if the eligible child will be enrolled in a public school for the subsequent school year1 distribute the amount equal to the concentration distribution and basic distribution applicable for the eligible child under subparagraphs 7,b7 and 7,c7 of subsection 7c77#b71 to such public school4 7,b7 ,data collection ,information collected under this section by the ,state shall be used for the sole purposes of calculating the allocation of funds and distribution of funds under this section4 7,c7 ,data privacy protection ,information collected under this section shall be subject to the privacy protections outlined in section #ddd of the ,general ,education ,provisions ,act 7#bj ,u4,s4,c4 #abcb;g2 commonly referred to as the ,family ,educational ,rights and ,privacy ,act of #aigd74 7c7 ,calculation of amounts ,to be distributed 7#a7 ,in general ,from the amounts provided to carry out title ,i1 subparts #b and #c of part ,b of title ,,ii1 and titles ,,iii1 ,,iv1 ,v1 and ,,vi1 and based on the information submitted by ,state educational agencies under subsection 7b77#b77;,a77ii71 the ,secretary shall-- 7,a7 determine the eligibility based on the information provided under subsection 7b77#b77;,a77i7 and verify that the child for whom the information is submitted is an eligible child2 7,b7 determine the income bracket for such eligible child2 and 7,c7 make grants to ,state educational agencies in the amount determined under paragraph 7#b7 by not later than #cj days after the date the ,secretary receives the information under subsection 7b77#b77;,a77ii74 7#b7 ,amount of grants 7,a7 ,in general ,the grant amount provided to a ,state educational agency shall be equal to the total distribution amount determined under subparagraphs 7,b7 and 7,c7 for all eligible children in the ,state4 7,b7 ,concentration distribution ,an eligible child who is from a household1 the taxable income of which for the most recently completed taxable year is not more than #ajj percent of an amount equal to the poverty level1 as measured by the most recent ,small ,area ,income and ,poverty ,estimates of the ,bureau of the ,census1 shall receive a concentration distribution according to the following3 7i7 ,if the eligible child resides in an area served by a school district in which not less than #a percent and not more than #i percent of the elementary school and secondary school students are from a household1 the taxable income of which for the most recently completed taxable year is not more than #ajj percent of an amount equal to the poverty level1 as measured by the most recent ,small ,area ,income and ,poverty ,estimates of the ,bureau of the ,census1 the eligible child shall receive #ej4 7ii7 ,if the eligible child resides in an area served by a school district in which not less than #aj percent and not more than #ai percent of the elementary school and secondary school students are from a household1 the taxable income of which for the most recently completed taxable year is not more than #ajj percent of an amount equal to the poverty level1 as measured by the most recent ,small ,area ,income and ,poverty ,estimates of the ,bureau of the ,census1 the eligible child shall receive #ajj4 7iii7 ,if the eligible child resides in an area served by a school district in which not less than #bj percent and not more than #bi percent of the elementary school and secondary school students are from a household1 the taxable income of which for the most recently completed taxable year is not more than #ajj percent of an amount equal to the poverty level1 as measured by the most recent ,small ,area ,income and ,poverty ,estimates of the ,bureau of the ,census1 the eligible child shall receive #aej4 7iv7 ,if the eligible child resides in an area served by a school district in which not less than #cj percent and not more than #ci percent of the elementary school and secondary school students are from a household1 the taxable income of which for the most recently completed taxable year is not more than #ajj percent of an amount equal to the poverty level1 as measured by the most recent ,small ,area ,income and ,poverty ,estimates of the ,bureau of the ,census1 the eligible child shall receive #bjj4 7v7 ,if the eligible child resides in an area served by a school district in which not less than #dj percent and not more than #di percent of the elementary school and secondary school students are from a household1 the taxable income of which for the most recently completed taxable year is not more than #ajj percent of an amount equal to the poverty level1 as measured by the most recent ,small ,area ,income and ,poverty ,estimates of the ,bureau of the ,census1 the eligible child shall receive #bej4 7vi7 ,if the eligible child resides in an area served by a school district in which #ej percent or more of the elementary school and secondary school students are from a household1 the taxable income of which for the most recently completed taxable year is not more than #ajj percent of an amount equal to the poverty level1 as measured by the most recent ,small ,area ,income and ,poverty ,estimates of the ,bureau of the ,census1 the eligible child shall receive #cjj4 7,c7 ,basic distribution ,in addition to a concentration distribution under subparagraph 7,b71 an eligible child shall receive a basic distribution based on the income bracket applicable for such eligible child and according to a formula established by the ,secretary in which benefits are flat for everyone at or below #ajj percent of the ,federal poverty level and decrease at an even rate from #ajj percent to #acj percent of the ,federal poverty level4 7d7 ,notification of availability of funds ,not later than #ajj days after the date of enactment of the ,children ,have ,opportunities in ,classrooms ,everywhere ,act1 and annually for each of the #e years thereafter1 each ,state that carries out allocations described in subsection 7b77#a7 shall inform each parent of a child eligible for assistance under the supplemental nutrition assistance program under the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjaa et seq47 or the program of block grants for ,states for temporary assistance for needy families established under part ,a of title ,,iv of the ,social ,security ,act 7#db ,u4,s4,c4 #fja et seq47 of the availability of assistance under this section4 7e7 ,application of participation of children enrolled in private schools ,the provisions of section #aaag shall apply to this section4 7f7 ,rule of construction 7#a7 ,federally funded school food programs ,nothing in this section shall be construed to preclude a child eligible for assistance under the free and reduced price school lunch program established under the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agea et seq47 from receiving assistance under such program4 7#b7 ,prohibition of control over non-public education providers ,nothing in this section shall permit1 allow1 encourage1 or authorize ,federal or ,state control over non-public education providers4 4 #c4 #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 and resources ,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 student4 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 #d4 ,increased additional tax on grants not used for educational purposes 7a7 ,in general ,section #ebi7;c77#f7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,the tax and inserting the following3 7,a7 ,in general ,except as provided in subparagraph 7,b71 the tax 1 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,increased tax on amounts attributable to certain grants 7i7 ,in general ,in the case of any distribution from a qualified contribution program that includes amounts attributable to a qualified grant-- 7,i7 section #ecj7;d77#d7 shall be applied separately to amounts attributable to qualified grants and to other amounts1 and 7,,ii7 in applying such section to amounts attributable to qualified grants1 such section shall be applied by substituting #ajj percent for #aj percent4 7ii7 ,attribution rules ,for purposes of this subparagraph-- 7,i7 any earnings on contributions from a qualified grant shall not be treated as attributed to a qualified grant1 and 7,,ii7 distributions from a qualified tuition program described in clause 7i7 shall be treated as distributed first from amounts other than amounts attributable to a qualified grant and then from amounts attributable to a qualified grant4 7iii7 ,qualified grant ,for purposes of this subparagraph1 the term qualified grant means any grant under section #hgja of the ,elementary and ,secondary ,education ,act of #aife4 4 7b7 ,effective date ,the amendment made by this section shall apply to distributions made after the date of the enactment of this ,act4