What the document says“shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:”
The section rewrites section 529(c)(7) of the Internal Revenue Code of 1986 so that a qualified higher education expense also covers, for an elementary or secondary public, private or religious school, tuition; curriculum and curricular materials; books or other instructional materials; online educational materials; tuition for tutoring or classes outside the home where the tutor is unrelated to the student and is a licensed teacher in any State, has taught at an eligible educational institution or is a subject matter expert; fees for a nationally standardized achievement test, an advanced placement examination or a college admission examination; fees for dual enrollment in a higher education institution; and educational therapies for students with disabilities from a licensed or accredited practitioner, including occupational, behavioral, physical and speech-language therapies.
What the document actually says“shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:”
The term now takes in the costs listed below. They must be tied to a school. That school may be public, private or religious.
Eight kinds of cost are named. They cover fees, books and online materials. They cover tutoring and tests. They cover help for students who are disabled.
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