This bill proposes to amend the Internal Revenue Code of 1986 to significantly broaden the permissible uses of 529 education savings accounts . Its primary objective is to allow these accounts, traditionally used for higher education, to cover a wide range of expenses for students in kindergarten through grade 12 . Specifically, the legislation expands the definition of "qualified higher education expense" to include various elementary and secondary educational costs. These newly covered expenses encompass tuition , curriculum materials, books, online educational materials, and certain tutoring services. Additionally, it includes fees for nationally standardized tests, advanced placement exams, college admission tests, dual enrollment, and educational therapies for students with disabilities, extending these benefits to public, private, religious, and homeschool settings.