119th Congress · introduced in the Senate · Jan 20, 2025
Student Empowerment Act
Official title from Congress.gov
Latest action (Jan 20, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Jan 20, 2025)
Student Empowerment Act
This bill expands the education-related expenses that may be paid for with tax-free distributions from a qualified tuition program (also known as a 529 plan) to include certain expenses related to elementary, secondary, and homeschool education.
Under current law, distributions from a 529 plan are excluded from gross income if they are used to pay for qualified higher education expenses, which includes up to $10,000 (per year and per beneficiary) for tuition at an elementary or secondary public, private, or religious school.
The bill expands the education-related expenses that may be paid for with tax-free distributions from a 529 plan to include tuition related to homeschooling and the following expenses related to elementary, secondary, and homeschool education:
• curriculum and curricular materials,
• books or other instructional materials,
Show the full summary (5 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
24 citations.
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Civil Rights/Civil Liberties
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act (H.R.7027, S.1428) First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart)…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Constitution
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act (H.R.7027, S.1428) First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart)…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Education
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to school choice
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Religion
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act (H.R.7027, S.1428) First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart)…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 16, 2025 · issue area: Civil Rights/Civil Liberties
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act (H.R.7027, S.1428) First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart)…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 16, 2025 · issue area: Constitution
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act (H.R.7027, S.1428) First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart)…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 16, 2025 · issue area: Religion
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act (H.R.7027, S.1428) First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart)…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 16, 2025 · issue area: Education
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to school choice
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Civil Rights/Civil Liberties
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Constitution
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Religion
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Education
Amount not reported
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to school choice
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 8, 2025 · issue area: Civil Rights/Civil Liberties
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 8, 2025 · issue area: Constitution
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 8, 2025 · issue area: Religion
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 8, 2025 · issue area: Education
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) One Big Beautiful Bill Act (H.R.1 and Senate counterpart) issues related to school choice
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Civil Rights/Civil Liberties
$10,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Constitution
$10,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Religion
$10,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: SCHAERR JAFFE LLP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Education
$10,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Civil Rights/Civil Liberties
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Constitution
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Religion
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939) Safeguarding Charity Act First Amendment Accountability Act (H.R.162)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PROTECT THE 1ST, INC. · lobbying firm or registrant: GOODLATTE GROUP, LLC F.K.A. ROBERT GOODLATTE
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Education
$50,000
Paid to lobbying firm
Issues related to free speech and freedom of religion Educational Choice for Children Act (S.292 and H.R.833) Student Empowerment Act (S.152 and H.R.939)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing