HR 3977 · 113th Congress · Taxation
School Choice Education Savings Account Act of 2014
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2014-01-29)
Plain Language Summary
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School Choice Education Savings Account Act of 2014 - Amends the Internal Revenue Code to allow tax-exempt qualified tuition programs (529 tuition programs) to pay qualified elementary and secondary education expenses. Defines "qualified elementary and secondary education expenses" to include expenses for: (1) tuition, fees, academic tutoring, special need services, books, and supplies and equipment used by an elementary or secondary school student; (2) room and board, uniforms, transportation, and other supplementary items; and (3) the purchase of any computer technology or equipment or Internet access and related services (excluding computer software designed for sports, games, or hobbies not educational in nature).…
Summarized by Claude AI · Non-partisan · For informational purposes only