H.R. 939 (119th)Bill Overview

Student Empowerment Act

Taxation|Taxation
Cosponsors
Support
Republican
Introduced
Feb 4, 2025
Discussions
Bill Text
Current stageCommittee

Referred to the House Committee on Ways and Means.

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

<p><strong>Student Empowerment Act</strong></p><p>This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education.</p><p>Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school.</p><p>The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to&nbsp;homeschooling and the following expenses related to elementary, secondary, and homeschool education:</p><ul><li>curriculum and curricular materials,</li><li>books or other instructional materials,</li><li>online educational materials,</li><li>tutoring or educational classes outside the home,</li><li>testing fees,</li><li>fees for dual enrollment in an institution of higher education, and</li><li>educational therapies for students with disabilities.</li></ul>

Why people may split

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Watch point

The next hurdle is converting committee movement into a floor coalition.

<p><strong>Student Empowerment Act</strong></p><p>This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education.</p><p>Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school.</p><p>The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to&nbsp;homeschooling and the following expenses related to elementary, secondary, and homeschool education:</p><ul><li>curriculum and curricular materials,</li><li>books or other instructional materials,</li><li>online educational materials,</li><li>tutoring or educational classes outside the home,</li><li>testing fees,</li><li>fees for dual enrollment in an institution of higher education, and</li><li>educational therapies for students with disabilities.</li></ul>

Passage38/100

This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.

CredibilityPartial

How solid the drafting looks.

Contention62/100

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens0% / 100%
Likely helpedLikely burdened

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • No clear beneficiaries surfaced yet.
Likely burdened
  • No clear downsides surfaced yet.
03 · Why people split

Why the argument around this bill splits.

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
Progressive

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Unclear
Centrist

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Unclear
Conservative

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

Unclear
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood38/100

This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.

Why this could stall
  • The next hurdle is converting committee movement into a floor coalition.
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.

This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.

Unlocked analysis

Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for Student Empowerment Act.

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
Open full analysis