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H.R. 7021

To amend the Internal Revenue Code of 1986 to provide for distributions from 529 plans to pay certain early education expenses.

This bill amends the Internal Revenue Code to allow tax-free distributions from qualified tuition programs (known as 529 plans) to be used for qualified early education expenses, subject to a limit of $10,000 per beneficiary.

"Qualified early education expenses" are expenses for providing educational and other care to a child under age 5 (including childcare provided before and after school), as determined under state law and pursuant to attendance at a school or facility licensed in the state for the purpose.

Referred to the House Committee on Ways and Means.

Rep. Paulsen, Erik [R-MN-3](R-MN)Sponsor
1 cosponsor1 R
1cosponsors1committees3actions1related bills5subjects
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To amend the Internal Revenue Code of 1986 to provide for distributions from 529 plans to … — Informed