Student Empowerment Act

The Student Empowerment Act expands tax-advantaged 529 college savings accounts to cover K-12 education expenses. It allows families to use 529 funds for tuition, curriculum materials, books, online learning resources, licensed tutoring (with specific teacher qualifications), standardized test fees, dual enrollment programs, and licensed educational therapies for students with disabilities. This directly affects students attending public, private, religious schools, or homeschools (treated as private schools under state law) and their families. The change applies to 529 distributions made after the bill's enactment date.