Senate bill · S. 152 (119th Congress)
Student Empowerment Act
U.S. Senate
Sponsor: Ted Cruz (U.S. Senator for Texas, Republican)
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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data
Summary
Student Empowerment Act 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. 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. 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 homeschooling and the following expenses related to elementary, secondary, and homeschool education: curriculum and curricular materials, books or other instructional materials, online educational materials, tutoring or educational classes outside the home, testing fees, fees for dual enrollment in an institution of higher education, and educational therapies for students with disabilities.
Summary from the Congressional Research Service. How we handle summaries
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Senate Committee on Finance · U.S. Senate
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Cosponsors
8
Cosponsors listed on Congress.gov, shown A to Z.
- Republican8
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Related bills
- H.R. 939Student Empowerment ActIdentical bill
- H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.Related bill
- H.R. 137TCJA Permanency ActRelated bill
- H.R. 750ACE ActRelated bill
- S. 311ACE ActRelated bill
As identified by Congress.gov.
Full history
- Jan 20, 2025
Introduced
Introduced in U.S. Senate
U.S. Senate
- Jan 20, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
- Jan 20, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
- Jan 20, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.