SB 19-102: Innovation School Operating As A Community School 

Current law allows contributions to a qualified state tuition program, also known as a 529 account, so long as the distributions are used for qualified higher education expenses, with some exceptions, but not for elementary and secondary tuition expenses. The federal "Tax Cuts and Jobs Act", which became law in December 2017, added distributions for tuition expenses in connection with enrollment or attendance at an elementary or secondary public, private, or religious school as qualified distributions, thereby allowing, on the federal level, income tax-free distributions for certain elementary and secondary education expenses in addition to already authorized income tax-free distributions for higher education expenses.

CEA supports the community school model as it would ensure that the voices of all stakeholders are respected and, ultimately, the leaders of local level solutions.