529 ACCOUNT FUNDING FOR ELEMENTARY AND SECONDARY EDUCATION.

SEC. 11032. 529 ACCOUNT FUNDING FOR ELEMENTARY AND SECONDARY EDUCATION.(a) In General.—(1) In general.—Section 529(c) is amended by adding at the end the following new paragraph:131 STAT. 2082 “(7) Treatment of elementary and secondary tuition.—Any reference in this subsection to the term ‘qualified higher education expense’ shall include a reference to expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school.”.(2) Limitation.—Section 529(e)(3)(A) is amended by adding at the end the following: “The amount of cash distributions from all qualified tuition programs described in subsection (b)(1)(A)(ii) with respect to a beneficiary during any taxable year shall, in the aggregate, include not more than $10,000 in expenses described in subsection (c)(7) incurred during the taxable year.”.(b) Effective Date.—The amendments made by this section shall apply to distributions made after December 31, 2017.