[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8915 Reported in House (RH)]
<DOC>
Union Calendar No. 799
118th CONGRESS
2d Session
H. R. 8915
[Report No. 118-950]
To amend the Internal Revenue Code of 1986 to expand the expenses
treated as qualified higher education expenses for purposes of 529
accounts to include additional elementary and secondary school expenses
and certain postsecondary credentialing expenses.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 2, 2024
Mr. Hern (for himself, Mr. Wittman, Mr. Collins, and Mr. Finstad)
introduced the following bill; which was referred to the Committee on
Ways and Means
December 24, 2024
Additional sponsors: Mrs. Houchin, Mr. Wilson of South Carolina, and
Mr. Hill
December 24, 2024
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on July 2,
2024]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to expand the expenses
treated as qualified higher education expenses for purposes of 529
accounts to include additional elementary and secondary school expenses
and certain postsecondary credentialing expenses.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Education and Workforce Freedom
Act''.
SEC. 2. ADDITIONAL ELEMENTARY, SECONDARY, AND HOME SCHOOL EXPENSES
TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR
PURPOSES OF 529 ACCOUNTS.
(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.--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 religious school:
``(A) Tuition.
``(B) Curriculum and curricular materials.
``(C) Books or other instructional materials.
``(D) Online educational materials.
``(E) Tuition for tutoring or educational classes
outside of the home, including at a tutoring facility,
but only if the tutor or instructor is not related to
the student and--
``(i) is licensed as a teacher in any
State,
``(ii) has taught at an eligible
educational institution, or
``(iii) is a subject matter expert in the
relevant subject.
``(F) Fees for a nationally standardized norm-
referenced achievement test, an advanced placement
examination, or any examinations related to college or
university admission.
``(G) Fees for dual enrollment in an institution of
higher education.
``(H) Educational therapies for students with
disabilities provided by a licensed or accredited
practitioner or provider, including occupational,
behavioral, physical, and speech-language therapies.
Such term shall include expenses for the purposes described in
subparagraphs (A) through (H) in connection with a homeschool
(whether treated as a homeschool or a private school for
purposes of applicable State law).''.
(b) Effective Date.--The amendment made by this section shall apply
to distributions made after the date of the enactment of this Act.
SEC. 3. CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS
QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529
ACCOUNTS.
(a) In General.--Section 529(e)(3) of the Internal Revenue Code of
1986 is amended by adding at the end the following new subparagraph:
``(C) Certain postsecondary credentialing
expenses.--The term `qualified higher education
expenses' includes qualified postsecondary
credentialing expenses (as defined in subsection
(f)).''.
(b) Qualified Postsecondary Credentialing Expenses.--Section 529 is
amended by redesignating subsection (f) as subsection (g) and by
inserting after subsection (e) the following new subsection:
``(f) Qualified Postsecondary Credentialing Expenses.--For purposes
of this section--
``(1) In general.--The term `qualified postsecondary
credentialing expenses' means--
``(A) tuition, fees, books, supplies, and equipment
required for the enrollment or attendance of a
designated beneficiary in a recognized postsecondary
credential program, or any other expense incurred in
connection with enrollment in or attendance at a
recognized postsecondary credential program if such
expense would, if incurred in connection with
enrollment or attendance at an eligible educational
institution, be covered under subsection (e)(3)(A),
``(B) fees for testing if such testing is required
to obtain or maintain a recognized postsecondary
credential, and
``(C) fees for continuing education if such
education is required to maintain a recognized
postsecondary credential.
``(2) Recognized postsecondary credential program.--For
purposes of this subparagraph, the term `recognized
postsecondary credential program' means any program to obtain a
recognized postsecondary credential if--
``(A) such program is included on a State list
prepared under section 122(d) of the Workforce
Innovation and Opportunity Act (29 U.S.C. 3152(d)),
``(B) such program is listed in the WEAMS Public
directory (or successor directory) maintained by the
Department of Veterans Affairs,
``(C) an examination (developed or administered by
an organization widely recognized as providing
reputable credentials in the occupation) is required to
obtain or maintain such credential and such
organization recognizes such program as providing
training or education which prepares individuals to
take such examination, or
``(D) such program is identified by the Secretary,
after consultation with the Secretary of Labor, as
being a reputable program for obtaining a recognized
postsecondary credential for purposes of this
subparagraph.
``(3) Recognized postsecondary credential.--The term
`recognized postsecondary credential' means--
``(A) any postsecondary employment credential that
is industry recognized, including--
``(i) any postsecondary employment
credential issued by a program that is
accredited by the Institute for Credentialing
Excellence, the National Commission on
Certifying Agencies, or the American National
Standards Institute,
``(ii) any postsecondary employment
credential that is included in the
Credentialing Opportunities On-Line (COOL)
directory of credentialing programs (or
successor directory) maintained by the
Department of Defense or by any branch of the
Armed Services, and
``(iii) any postsecondary employment
credential identified for purposes of this
clause by the Secretary, after consultation
with the Secretary of Labor, as being industry
recognized,
``(B) any certificate of completion of an
apprenticeship that is registered and certified with
the Secretary of Labor under the National
Apprenticeship Act (29 U.S.C. 50),
``(C) any occupational or professional license
issued or recognized by a State or the Federal
Government (and any certification that satisfies a
condition for obtaining such a license), and
``(D) any recognized postsecondary credential as
defined in section 3(52) of the Workforce Innovation
and Opportunity Act (29 U.S.C. 3102).''.
(c) Effective Date.--The amendments made by this section shall
apply to distributions made after the date of the enactment of this
Act.
Union Calendar No. 799
118th CONGRESS
2d Session
H. R. 8915
[Report No. 118-950]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to expand the expenses
treated as qualified higher education expenses for purposes of 529
accounts to include additional elementary and secondary school expenses
and certain postsecondary credentialing expenses.
_______________________________________________________________________
December 24, 2024
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed