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This bill amends the Internal Revenue Code to expand the types of expenses that can be paid with tax-advantaged 529 education savings accounts. It adds coverage for elementary and secondary school expenses (including tuition, materials, tutoring, and test fees), homeschool expenses, and postsecondary credentialing programs such as industry certifications, apprenticeships, and occupational licenses. The expanded uses apply to distributions made after the bill's enactment.
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