H.R. 8915 would expand the allowable use of savings plans authorized under section 529 of the Internal Revenue Code. Income earned in 529 plans is not subject to taxation, and distributions are not included in recipients’ taxable income if the money is used for qualified education expenses, including tuition at elementary, secondary, or postsecondary institutions, or for educational supplies and program fees for postsecondary and apprenticeship programs. H.R. 8915 would allow tax-free distributions from 529 plans to cover additional elementary, secondary, and homeschool expenses, including costs for supplies, tutoring, and testing. The bill also would allow tax-free distributions to cover tuition, supplies, and fees for programs that offer postsecondary credentials.