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2023 SESSION

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23102734D
SENATE BILL NO. 1429 Offered January 11, 2023 Prefiled January 11, 2023 A BILL to require the classification of hybrid elementary or secondary schools by the Virginia College Savings Plan. ---------- Patron-- Suetterlein ---------- Referred to Committee on Education and Health ----------

Be it enacted by the General Assembly of Virginia:

1. § 1. For the purposes of complying with the provisions of 26 U.S.C. § 529(c)(7), the Virginia College Savings Plan (the Plan) shall consider any hybrid public-private elementary or secondary school to be a public elementary or secondary school or a private elementary or secondary school such that a beneficiary's account under a qualified tuition program established and maintained by the Plan may be used to cover up to $10,000 in expenses in any taxable year for tuition in connection with the beneficiary's enrollment or attendance at such a hybrid school as permitted pursuant to 26 U.S.C. § 529(e)(3)(iii).