I 116th CONGRESS 1st Session H. R. 621 IN THE HOUSE OF REPRESENTATIVES January 16, 2019 Mr. Smith of Missouri (for himself, Mr. Meadows , Mr. Chabot , Mr. Estes , and Mr. King of Iowa ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permit kindergarten through grade 12 educational expenses to be paid from a 529 account.