Education: other; definition of qualified higher education expenses under Michigan education savings program; expand to include certain K-12 tuition expenses. Amends sec. 2 of 2000 PA 161 (MCL 390.1472).

This bill amends Michigan's education savings program to expand "qualified higher education expenses" to include K-12 tuition at public, private, or religious schools. It directly affects Michigan families using the state's education savings accounts who wish to cover K-12 tuition costs. The key provision changes the definition in the program's law to explicitly include tuition expenses for elementary and secondary schools, aligning with IRS Section 529(c)(7). This allows account owners to withdraw funds for K-12 education without penalty, matching the current treatment for higher education expenses under federal law. The amendment applies to all accounts established under the Michigan Education Savings Program Act.