Current law excludes expenses related to aviation training programs for commercial pilots from qualified higher education expenses. The bill expands the definition of "qualified higher education expense" to include commercial pilot aviation training course expenses for fees, books, supplies, and equipment if the course complies with the requirements of federal law and the federal aviation administration.
(Note: This summary applies to this bill as introduced.)

Statutes affected:
Introduced (01/19/2023): 39-22-104