Sec. 11032. 529 account funding for elementary and secondary education
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Section 529(c) is amended by adding at the end the following new paragraph: Any reference in this subsection to the term qualified higher education expense shall include a reference to expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school. . Section 529(e)(3)(A) is amended by adding at the end the following: The amount of cash distributions from all qualified tuition programs described in subsection (b)(1)(A)(ii) with respect to a beneficiary during any taxable year shall, in the aggregate, include not more than $10,000 in expenses described in subsection (c)(7) incurred during the taxable year. .
The amendments made by this section shall apply to distributions made after December 31, 2017.