United States · Bill · S
S. 105 (118th)
Children Have Opportunities in Classrooms Everywhere Act
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
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
26 January 2023
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
26 January 2023
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 26 January 2023 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 26 January 2023
Introduced in Senate (PDF)
Introduced in Senate · EN · 26 January 2023
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Introduced in Senate
summary · EN · 26 January 2023
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Lee, Mike [R-UT] · R · Sponsor
- Sen. Tuberville, Tommy [R-AL] · R · Sponsor
- Sen. Budd, Ted [R-NC] · R · Sponsor
- Sen. Scott, Rick [R-FL] · R · Sponsor
- Sen. Wicker, Roger F. [R-MS] · R · Sponsor
- Sen. Johnson, Ron [R-WI] · R · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/senate-bill/105
- Open data entity: https://api.congress.gov/v3/bill/118/s/105
- us · 118-s-105 · source updated 5 December 2025