The Tax Cuts and Jobs Act approved expanded use of 529 plans to include tax - free distributions (after December 31, 2017) of up to $ 10,000 per year per student to pay for tuition at elementary or secondarypublic, private, or religious schools.
Charter school — A public, nonreligious school that provides freepublicelementaryand / or secondary education to students via a lottery process under a specific charter granted by the local school board.