text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Enhancing Educational Opportunities 
  for all Students Act''.
  
  SEC. 2. TABLE OF CONTENTS.
  
      The table of contents for this Act is as follows:
  
  Sec. 1. Short title.
  Sec. 2. Table of contents.
                  TITLE I--TITLE I OF THE ESEA PORTABILITY
  
  Sec. 101. Title I portability.
    TITLE II--ALLOWANCE OF HOME SCHOOL EXPENSES AS QUALIFIED EDUCATION 
                                  EXPENSES
  
  Sec. 201. Allowance of home school expenses as qualified education 
                              expenses for purposes of a Coverdell 
                              Education Savings Account.
  Sec. 202. Elimination of Coverdell Education Savings Account 
                              contribution limitation.
  TITLE III--529 PROGRAMS FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES
  
  Sec. 301. 529 programs for elementary and secondary education expenses.
  
                  TITLE I--TITLE I OF THE ESEA PORTABILITY
  
  SEC. 101. TITLE I PORTABILITY.
  
      Part A of title I of the Elementary and Secondary Education Act of 
  1965 (20 U.S.C. 6311 et seq.) is amended by adding at the end the 
  following:
  
  ``SEC. 1128. TITLE I FUNDS FOLLOW THE LOW-INCOME CHILD STATE OPTION.
  
      ``(a) In General.--Notwithstanding any other provision of law and 
  to the extent permitted under State law, a State educational agency may 
  allocate grant funds under this part among the local educational 
  agencies in the State based on the number of eligible children enrolled 
  in the public schools served by each local educational agency and the 
  State-accredited private schools within each local educational agency's 
  geographic jurisdiction.
      ``(b) Eligible Child.--
              ``(1) Definition.--In this section, the term `eligible 
          child' means a child aged 5 to 17, inclusive, from a family 
          with an income below the poverty level on the basis of the most 
          recent satisfactory data published by the Department of 
          Commerce.
              ``(2) Criteria of poverty.--In determining the families 
          with incomes below the poverty level for the purposes of this 
          section, a State educational agency shall use the criteria of 
          poverty used by the Census Bureau in compiling the most recent 
          decennial census, as the criteria have been updated by 
          increases in the Consumer Price Index for All Urban Consumers, 
          published by the Bureau of Labor Statistics.
      ``(c) Student Enrollment in Public and Private Schools.--
              ``(1) Identification of eligible children.--On an annual 
          basis, on a date to be determined by the State educational 
          agency, each local educational agency that receives grant 
          funding in accordance with subsection (a) shall inform the 
          State educational agency of the number of eligible children 
          enrolled in public schools served by the local educational 
          agency and the State-accredited private schools within the 
          local educational agency's geographic jurisdiction.
              ``(2) Allocation to local educational agencies.--Based on 
          the identification of eligible children in paragraph (1), the 
          State educational agency shall provide to a local educational 
          agency an amount equal to the sum of the amount available for 
          each eligible child in the State multiplied by the number of 
          eligible children identified by the local educational agency 
          under paragraph (1).
              ``(3) Distribution to schools.--Each local educational 
          agency that receives funds under paragraph (2) shall distribute 
          such funds to the public schools served by the local 
          educational agency and State-accredited private schools within 
          the local educational agency's geographic jurisdiction--
                      ``(A) based on the number of eligible children 
                  enrolled in such schools; and
                      ``(B) in a manner that would, in the absence of 
                  such Federal funds, supplement the funds made available 
                  from non-Federal resources for the education of pupils 
                  participating in programs under this subpart, and not 
                  to supplant such funds.''.
  
  TITLE II--FURTHER CLARIFICATION OF COVERDELL EDUCATION SAVINGS ACCOUNTS
  
  SEC. 201. ALLOWANCE OF HOME SCHOOL EXPENSES AS QUALIFIED EDUCATION 
                EXPENSES FOR PURPOSES OF A COVERDELL EDUCATION SAVINGS 
                ACCOUNT.
  
      (a) In General.--Paragraph (3) of section 530(b) of the Internal 
  Revenue Code of 1986 is amended by adding at the end the following new 
  subparagraph:
                      ``(C) Private school.--For purposes of this 
                  section, the term `private school' includes any home 
                  school that meets the requirements of State law 
                  applicable to such home schools, whether or not such 
                  school is deemed a private school for purposes of State 
                  law.''.
      (b) Effective Date.--The amendment made by this section shall apply 
  to taxable years beginning after December 31, 2013.
  
  SEC. 202. ELIMINATION OF COVERDELL EDUCATION SAVINGS ACCOUNT 
                CONTRIBUTION LIMITATION.
  
      (a) In General.--Subparagraph (A) of section 530(b)(1) of the 
  Internal Revenue Code of 1986 is amended by inserting ``or'' at the end 
  of clause (i), by striking ``or'' at the end of clause (ii) and 
  inserting a period, and by striking clause (iii).
      (b) Prohibition on Excess Contributions.--Subsection (b) of section 
  530 of such Code is amended by adding at the end the following new 
  paragraph:
              ``(5) Prohibition on excess contributions.--A program shall 
          not be treated as a Coverdell education savings account unless 
          it provides adequate safeguards to prevent contributions on 
          behalf of a designated beneficiary in excess of those necessary 
          to provide for the qualified education expenses of the 
          beneficiary.''.
      (c) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after December 31, 2013.
  
  TITLE III--529 PROGRAMS FOR ELEMENTARY AND SECONDARY EDUCATION EXPENSES
  
  SEC. 301. 529 PROGRAMS FOR PRE-KINDERGARTEN, ELEMENTARY, AND SECONDARY 
                EDUCATION EXPENSES.
  
      (a) In General.--Paragraph (3) of section 529(e) of the Internal 
  Revenue Code of 1986 is amended--
              (1) by redesignating subparagraph (B) as subparagraph (C);
              (2) by striking ``Qualified higher education expenses'' and 
          all that follows through ``The term `qualified higher education 
          expenses' means--'' and inserting the following: ``Qualified 
          education expenses.--
                      ``(A) In general.--The term `qualified education 
                  expenses' means--
                              ``(i) qualified higher education expenses, 
                          and
                              ``(ii) qualified pre-kindergarten, 
                          elementary, and secondary education expenses.
                      ``(B) Qualified higher education expenses.--The 
                  term `qualified higher education expenses' means''; and
              (3) by adding at the end the following new subparagraphs:
                      ``(D) Qualified pre-kindergarten, elementary, and 
                  secondary education expenses.--The term `qualified pre-
                  kindergarten, elementary, and secondary education 
                  expenses' means--
                              ``(i) expenses for tuition, fees, academic 
                          tutoring, special needs services in the case of 
                          a special needs beneficiary, books, supplies, 
                          and other equipment which are incurred in 
                          connection with the enrollment or attendance of 
                          the designated beneficiary of the trust as a 
                          pre-kindergarten, elementary, or secondary 
                          school student at a public, private, or 
                          religious school,
                              ``(ii) expenses for room and board, 
                          uniforms, transportation, and supplementary 
                          items and services (including extended day 
                          programs) which are required or provided by a 
                          public, private, or religious school in 
                          connection with such enrollment or attendance, 
                          and
                              ``(iii) expenses for the purchase of any 
                          computer technology or equipment (as defined in 
                          section 170(e)(6)(F)(i)) or Internet access and 
                          related services, if such technology, 
                          equipment, or services are to be used by the 
                          beneficiary and the beneficiary's family during 
                          any of the years the beneficiary is in school.
                  Clause (iii) shall not include expenses for computer 
                  software designed for sports, games, or hobbies unless 
                  the software is predominantly educational in nature.
                      ``(E) School.--The term `school' means any school 
                  which provides pre-kindergarten, elementary, or 
                  secondary education (pre-kindergarten through grade 
                  12), as determined under State law. Such a school shall 
                  be treated as an eligible educational institution for 
                  purposes of subsection (b).''.
      (b) Conforming Amendments.--Section 529 of such Code is amended by 
  striking ``qualified higher education'' each place it appears in 
  subsections (b) and (c) and inserting ``qualified education''.
      (c) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after December 31, 2014.
target: Enhancing Educational Opportunities for all Students Act - Amends the Elementary and Secondary Education Act of 1965 to allow a state educational agency to allocate grant funds among local educational agencies based on the number of eligible children (children age 5 to 17 from a family with an income below the poverty level)&nbsp;enrolled in the public schools and the state-accredited private schools within each local agency's geographic jurisdiction. Amends the Internal Revenue Code to: (1) allow payment of home school expenses from Coverdell education savings accounts; (2) remove the dollar limitation on contributions to Coverdell education savings accounts and require such accounts to provide adequate safeguards to prevent contributions from exceeding the amount necessary to provide for the qualified education expenses of the account beneficiary; and (3) allow tax-exempt qualified tuition programs (529 tuition programs) to pay qualified pre-kindergarten, elementary, and secondary education expenses.
feat_title: Enhancing Educational Opportunities for all Students Act