The "Student Empowerment Act" proposes to amend the Internal Revenue Code of 1986, significantly expanding the types of educational expenses that can be paid using 529 education savings accounts for kindergarten through 12th-grade students. This redefinition of "qualified higher education expense" would allow 529 funds to cover tuition for public, private, or religious elementary and secondary schools, as well as curriculum and instructional materials , and online educational materials . It also includes tuition for qualified tutoring , fees for standardized achievement tests , college admission exams, and costs for dual enrollment in higher education. Furthermore, the bill permits the use of 529 funds for educational therapies for students with disabilities from licensed providers and explicitly extends these provisions to cover expenses incurred for homeschooling , aiming to provide greater financial flexibility for families pursuing diverse K-12 educational pathways.