1. Short title This Act may be cited as the No Obscene Teaching in Our Schools Act of 2023 or the NOT in Our Schools Act of 2023 . 2. Prohibiting federal funds to certain schools (a) Prohibition (1) In general No Federal funds may be provided to an elementary school or secondary school that is in violation of any law of the State in which the school is located that is related to materials that are harmful to minors. (2) 529 education savings plan account programs Notwithstanding any other provision of law and to the extent permitted under State law, a State educational agency may either return the Federal funds that were dedicated to the violating school or, at the request of the parents or legal guardian of eligible children, a State educational agency may create and carry out a 529 education savings plan account program. (b) Definitions (1) 529 education savings plan account The term 529 education savings plan account means a qualified tuition program (as defined in section 529(b)(1)(A) of the Internal Revenue Code of 1986). (2) Eligible child The term eligible child means a child who attends, or otherwise would be attending, an elementary school or secondary school that receives (or is eligible to receive) Federal funds and is determined to be in violation of any law of the State in which the school is located that is related to materials that are harmful to minors. (3) Home school The term home school means a home school as defined by the laws of the State in which the eligible child resides. 3. 529 account funding for homeschool and additional elementary and secondary expenses (a) In general Section 529(c)(7) of the Internal Revenue Code of 1986 is amended to read as follows: (7) Treatment of elementary and secondary tuition and resources Any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or