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United States · Bill · S

S. 105 (118th)

Children Have Opportunities in Classrooms Everywhere Act

referredUnited States· United States Congress· EN

Introduced

26 January 2023

Last action

26 January 2023 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Lee, Mike [R-UT], Sen. Tuberville, Tommy [R-AL], Sen. Budd, Ted [R-NC], Sen. Scott, Rick [R-FL], Sen. Wicker, Roger F. [R-MS], Sen. Johnson, Ron [R-WI]

Subjects

Taxation, Education

Source updated

5 December 2025

Taxation · Education

Summary

Children Have Opportunities in Classrooms Everywhere Act This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with elementary or secondary school. The bill also allows certain federal funds for elementary and secondary education to follow a student from a low-income household to the public school that the student attends or for tax-exempt educational expenses. Under current law, tax-exempt distributions in connection with elementary or secondary school are limited to tuition for a public, private, or religious school. The bill allows these distributions to be used additionally for 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. Distributions may also be used for tuition and the purposes above in connection with a home school (whether treated as a home school or a private school under state law). In addition, the bill directs state educational agencies to allocate grant funds to ensure the funding follows students to their public school or for other tax-exempt educational expenses outlined by the bill. Each state that carries out these allocations must establish a plan that allows the parent or guardian of an eligible child to apply for grant funds.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 26 January 2023

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 26 January 2023

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 26 January 2023

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 26 January 2023

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 26 January 2023

    Open at official source

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Sponsors

Related records

Sources

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