Us Congress 2023-2024 Regular Session

Us Congress House Bill HB8915 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	IB
2		-	Union Calendar No. 799
	1	+	I
3	2		118THCONGRESS
4	3		2
5	4		DSESSION H. R. 8915
6		-	[Report No. 118–950]
7	5		To amend the Internal Revenue Code of 1986 to expand the expenses treated
8	6		as qualified higher education expenses for purposes of 529 accounts
9	7		to include additional elementary and secondary school expenses and cer-
10	8		tain postsecondary credentialing expenses.
11	9		IN THE HOUSE OF REPRESENTATIVES
12	10		JULY2, 2024
13	11		Mr. H
14	12		ERN(for himself, Mr. WITTMAN, Mr. COLLINS, and Mr. FINSTAD) in-
15	13		troduced the following bill; which was referred to the Committee on Ways
16	14		and Means
17		-	D
18		-	ECEMBER24, 2024
19		-	Additional sponsors: Mrs. H
20		-	OUCHIN, Mr. WILSONof South Carolina, and Mr.
21		-	H
22		-	ILL
23		-	D
24		-	ECEMBER24, 2024
25		-	Reported with an amendment, committed to the Committee of the Whole
26		-	House on the State of the Union, and ordered to be printed
27		-	[Strike out all after the enacting clause and insert the part printed in italic]
28		-	[For text of introduced bill, see copy of bill as introduced on July 2, 2024]
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31		-	•HR 8915 RH
32	15		A BILL
33	16		To amend the Internal Revenue Code of 1986 to expand
34	17		the expenses treated as qualified higher education ex-
35	18		penses for purposes of 529 accounts to include additional
36	19		elementary and secondary school expenses and certain
37	20		postsecondary credentialing expenses.
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41	21		Be it enacted by the Senate and House of Representa-1
42	22		tives of the United States of America in Congress assembled, 2
43	23		SECTION 1. SHORT TITLE. 3
44	24		This Act may be cited as the ‘‘Education and Work-4
45	25		force Freedom Act’’. 5
46		-	SEC. 2. ADDITIONAL ELEMENTARY, SECONDARY, AND HOME 6
47		-	SCHOOL EXPENSES TREATED AS QUALIFIED 7
48		-	HIGHER EDUCATION EXPENSES FOR PUR-8
49		-	POSES OF 529 ACCOUNTS. 9
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	29	+	SEC. 2. ADDITIONAL ELEMENTARY, SECONDARY, AND 1
	30	+	HOME SCHOOL EXPENSES TREATED AS 2
	31	+	QUALIFIED HIGHER EDUCATION EXPENSES 3
	32	+	FOR PURPOSES OF 529 ACCOUNTS. 4
50	33		(a) I
51		-	NGENERAL.—Section 529(c)(7) of the Internal 10
52		-	Revenue Code of 1986 is amended to read as follows: 11
	34	+	NGENERAL.—Section 529(c)(7) of the Internal 5
	35	+	Revenue Code of 1986 is amended to read as follows: 6
53	36		‘‘(7) T
54		-	REATMENT OF ELEMENTARY AND SEC -12
55		-	ONDARY TUITION.—Any reference in this section to 13
56		-	the term ‘qualified higher education expense’ shall in-14
57		-	clude a reference to the following expenses in connec-15
58		-	tion with enrollment or attendance at, or for students 16
59		-	enrolled at or attending, an elementary or secondary 17
60		-	public, private, or religious school: 18
61		-	‘‘(A) Tuition. 19
62		-	‘‘(B) Curriculum and curricular materials. 20
63		-	‘‘(C) Books or other instructional materials. 21
64		-	‘‘(D) Online educational materials. 22
65		-	‘‘(E) Tuition for tutoring or educational 23
66		-	classes outside of the home, including at a tutor-24
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69		-	•HR 8915 RH
70		-	ing facility, but only if the tutor or instructor is 1
71		-	not related to the student and— 2
72		-	‘‘(i) is licensed as a teacher in any 3
73		-	State, 4
74		-	‘‘(ii) has taught at an eligible edu-5
75		-	cational institution, or 6
76		-	‘‘(iii) is a subject matter expert in the 7
77		-	relevant subject. 8
78		-	‘‘(F) Fees for a nationally standardized 9
79		-	norm-referenced achievement test, an advanced 10
80		-	placement examination, or any examinations re-11
81		-	lated to college or university admission. 12
82		-	‘‘(G) Fees for dual enrollment in an institu-13
83		-	tion of higher education. 14
84		-	‘‘(H) Educational therapies for students 15
85		-	with disabilities provided by a licensed or ac-16
86		-	credited practitioner or provider, including occu-17
87		-	pational, behavioral, physical, and speech-lan-18
88		-	guage therapies. 19
89		-	Such term shall include expenses for the purposes de-20
90		-	scribed in subparagraphs (A) through (H) in connec-21
91		-	tion with a homeschool (whether treated as a 22
92		-	homeschool or a private school for purposes of appli-23
93		-	cable State law).’’. 24
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96		-	•HR 8915 RH
97		-	(b) EFFECTIVEDATE.—The amendment made by this 1
98		-	section shall apply to distributions made after the date of 2
99		-	the enactment of this Act. 3
100		-	SEC. 3. CERTAIN POSTSECONDARY CREDENTIALING EX-4
101		-	PENSES TREATED AS QUALIFIED HIGHER 5
102		-	EDUCATION EXPENSES FOR PURPOSES OF 529 6
103		-	ACCOUNTS. 7
	37	+	REATMENT OF ELEMENTARY AND SEC -7
	38	+	ONDARY TUITION.—Any reference in this section to 8
	39	+	the term ‘qualified higher education expense’ shall 9
	40	+	include a reference to the following expenses in con-10
	41	+	nection with enrollment or attendance at, or for stu-11
	42	+	dents enrolled at or attending, an elementary or sec-12
	43	+	ondary public, private, or religious school: 13
	44	+	‘‘(A) Tuition. 14
	45	+	‘‘(B) Curriculum and curricular materials. 15
	46	+	‘‘(C) Books or other instructional mate-16
	47	+	rials. 17
	48	+	‘‘(D) Online educational materials. 18
	49	+	‘‘(E) Tuition for tutoring or educational 19
	50	+	classes outside of the home, including at a tu-20
	51	+	toring facility, but only if the tutor or instruc-21
	52	+	tor is not related to the student and— 22
	53	+	‘‘(i) is licensed as a teacher in any 23
	54	+	State, 24
	55	+	‘‘(ii) has taught at an eligible edu-25
	56	+	cational institution, or 26
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	59	+	•HR 8915 IH
	60	+	‘‘(iii) is a subject matter expert in the 1
	61	+	relevant subject. 2
	62	+	‘‘(F) Fees for a nationally standardized 3
	63	+	norm-referenced achievement test, an advanced 4
	64	+	placement examination, or any examinations re-5
	65	+	lated to college or university admission. 6
	66	+	‘‘(G) Fees for dual enrollment in an insti-7
	67	+	tution of higher education. 8
	68	+	‘‘(H) Educational therapies for students 9
	69	+	with disabilities provided by a licensed or ac-10
	70	+	credited practitioner or provider, including oc-11
	71	+	cupational, behavioral, physical, and speech-lan-12
	72	+	guage therapies. 13
	73	+	Such term shall include expenses for the purposes 14
	74	+	described in subparagraphs (A) through (H) in con-15
	75	+	nection with a homeschool (whether treated as a 16
	76	+	homeschool or a private school for purposes of appli-17
	77	+	cable State law).’’. 18
	78	+	(b) E
	79	+	FFECTIVEDATE.—The amendment made by 19
	80	+	this section shall apply to distributions made after the 20
	81	+	date of the enactment of this Act. 21
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	84	+	•HR 8915 IH
	85	+	SEC. 3. CERTAIN POSTSECONDARY CREDENTIALING EX-1
	86	+	PENSES TREATED AS QUALIFIED HIGHER 2
	87	+	EDUCATION EXPENSES FOR PURPOSES OF 3
	88	+	529 ACCOUNTS. 4
104	89		(a) I
105		-	NGENERAL.—Section 529(e)(3) of the Internal 8
106		-	Revenue Code of 1986 is amended by adding at the end 9
107		-	the following new subparagraph: 10
	90	+	NGENERAL.—Section 529(e)(3) of the Internal 5
	91	+	Revenue Code of 1986 is amended by adding at the end 6
	92	+	the following new subparagraph: 7
108	93		‘‘(C) C
109		-	ERTAIN POSTSECONDARY 11
110		-	CREDENTIALING EXPENSES .—The term ‘~~qualified 12~~
111		-	higher education expenses’ includes ~~qualified 13~~
112		-	postsecondary credentialing expenses (as ~~defined 14~~
113		-	in subsection (f)).’’. 15
	94	+	ERTAIN POSTSECONDARY 8
	95	+	CREDENTIALING EXPENSES .—The term ‘quali-9
	96	+	fied higher education expenses’ includes quali-10
	97	+	fied postsecondary credentialing expenses (as 11
	98	+	defined in subsection (f)).’’. 12
114	99		(b) Q
115		-	UALIFIEDPOSTSECONDARYCREDENTIALINGEX-16
116		-	PENSES.—Section 529 is amended by redesignating sub-17
117		-	section (f) as subsection (g) and by inserting after sub-18
118		-	section (e) the following new subsection: 19
	100	+	UALIFIEDPOSTSECONDARY CREDENTIALING 13
	101	+	E
	102	+	XPENSES.—Section 529 is amended by redesignating 14
	103	+	subsection (f) as subsection (g) and by inserting after sub-15
	104	+	section (e) the following new subsection: 16
119	105		‘‘(f) Q
120		-	UALIFIEDPOSTSECONDARYCREDENTIALINGEX-20
121		-	PENSES.—For purposes of this section— 21
	106	+	UALIFIEDPOSTSECONDARY CREDENTIALING 17
	107	+	E
	108	+	XPENSES.—For purposes of this section— 18
122	109		‘‘(1) I
123		-	N GENERAL.—The term ‘qualified ~~postsec-22~~
124		-	~~ondary~~ credentialing expenses’ means— 23
125		-	‘‘(A) tuition, fees, books, supplies, and 24
126		-	equipment required for the enrollment or ~~attend-25~~
127		-	~~VerDate Sep 11 2014 00:38 Dec 27,~~ ~~2024 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6203 E:\BILLS\H8915.RH H8915~~
128		-	~~kjohnson on DSK7ZCZBW3PROD with $$_JOB 6~~
129		-	~~•HR 8915 RH~~
130		-	~~ance of a designated beneficiary~~ in a recognized 1
131		-	~~postsecondary credential program~~, ~~or any other 2~~
132		-	~~expense incurred in connection~~ with ~~enrollment 3~~
133		-	~~in or attendance at a recognized postsecondary 4~~
134		-	credential program if such expense ~~would, if in-5~~
135		-	~~curred~~ in connection with enrollment ~~or attend-6~~
136		-	~~ance~~ at an eligible educational ~~institution, be 7~~
137		-	covered under subsection (e)(3)(A), 8
138		-	‘‘(B) fees for testing if such testing is re-9
139		-	quired to obtain or maintain a recognized post-10
140		-	secondary credential, and 11
141		-	‘‘(C) fees for continuing education if such 12
142		-	education is required to maintain a recognized 13
143		-	postsecondary credential. 14
	110	+	N GENERAL.—The term ‘qualified post-19
	111	+	secondary credentialing expenses’ means— 20
	112	+	‘‘(A) tuition, fees, books, supplies, and 21
	113	+	equipment required for the enrollment or at-22
	114	+	tendance of a designated beneficiary in a recog-23
	115	+	nized postsecondary credential program, or any 24
	116	+	other expense incurred in connection with en-25
	117	+	rollment in or attendance at a recognized post-26
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	120	+	•HR 8915 IH
	121	+	secondary credential program if such expense 1
	122	+	would, if incurred in connection with enrollment 2
	123	+	or attendance at an eligible educational institu-3
	124	+	tion, be covered under subsection (e)(3)(A), 4
	125	+	‘‘(B) fees for testing if such testing is re-5
	126	+	quired to obtain or maintain a recognized post-6
	127	+	secondary credential, and 7
	128	+	‘‘(C) fees for continuing education if such 8
	129	+	education is required to maintain a recognized 9
	130	+	postsecondary credential. 10
144	131		‘‘(2) R
145		-	ECOGNIZED POSTSECONDARY CREDENTIAL 15
146		-	PROGRAM.—For purposes of this subparagraph, the 16
147		-	term ‘recognized postsecondary credential program’ 17
148		-	means any program to obtain a recognized postsec-18
149		-	ondary credential if— 19
150		-	‘‘(A) such program is included on a State 20
151		-	list prepared under section 122(d) of the Work-21
152		-	force Innovation and Opportunity Act (29 22
153		-	U.S.C. 3152(d)), 23
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156		-	•HR 8915 RH
157		-	‘‘(B) such program is listed in the WEAMS 1
158		-	Public directory (or successor directory) main-2
159		-	tained by the Department of Veterans Affairs, 3
160		-	‘‘(C) an examination (developed or admin-4
161		-	istered by an organization widely recognized as 5
162		-	providing reputable credentials in the occupa-6
163		-	tion) is required to obtain or maintain such cre-7
164		-	dential and such organization recognizes such 8
165		-	program as providing training or education 9
166		-	which prepares individuals to take such exam-10
167		-	ination, or 11
168		-	‘‘(D) such program is identified by the Sec-12
169		-	retary, after consultation with the Secretary of 13
170		-	Labor, as being a reputable program for obtain-14
171		-	ing a recognized postsecondary credential for 15
172		-	purposes of this subparagraph. 16
	132	+	ECOGNIZED POSTSECONDARY CREDEN -11
	133	+	TIAL PROGRAM.—For purposes of this subpara-12
	134	+	graph, the term ‘recognized postsecondary credential 13
	135	+	program’ means any program to obtain a recognized 14
	136	+	postsecondary credential if— 15
	137	+	‘‘(A) such program is included on a State 16
	138	+	list prepared under section 122(d) of the Work-17
	139	+	force Innovation and Opportunity Act (29 18
	140	+	U.S.C. 3152(d)), 19
	141	+	‘‘(B) such program is listed in the 20
	142	+	WEAMS Public directory (or successor direc-21
	143	+	tory) maintained by the Department of Vet-22
	144	+	erans Affairs, 23
	145	+	‘‘(C) an examination (developed or admin-24
	146	+	istered by an organization widely recognized as 25
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	149	+	•HR 8915 IH
	150	+	providing reputable credentials in the occupa-1
	151	+	tion) is required to obtain or maintain such cre-2
	152	+	dential and such organization recognizes such 3
	153	+	program as providing training or education 4
	154	+	which prepares individuals to take such exam-5
	155	+	ination, or 6
	156	+	‘‘(D) such program is identified by the 7
	157	+	Secretary, after consultation with the Secretary 8
	158	+	of Labor, as being a reputable program for ob-9
	159	+	taining a recognized postsecondary credential 10
	160	+	for purposes of this subparagraph. 11
173	161		‘‘(3) R
174		-	ECOGNIZED POSTSECONDARY CREDEN -17
175		-	TIAL.—The term ‘recognized postsecondary credential’ 18
176		-	means— 19
177		-	‘‘(A) any postsecondary employment creden-20
178		-	tial that is industry recognized, including— 21
179		-	‘‘(i) any postsecondary employment 22
180		-	credential issued by a program that is ac-23
181		-	credited by the Institute for Credentialing 24
182		-	Excellence, the National Commission on 25
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186		-	Certifying Agencies, or the American Na-1
187		-	tional Standards Institute, 2
188		-	‘‘(ii) any postsecondary employment 3
189		-	credential that is included in the 4
190		-	Credentialing Opportunities On-Line 5
191		-	(COOL) directory of credentialing programs 6
192		-	(or successor directory) maintained by the 7
193		-	Department of Defense or by any branch of 8
194		-	the Armed Services, and 9
195		-	‘‘(iii) any postsecondary employment 10
196		-	credential identified for purposes of this 11
197		-	clause by the Secretary, after consultation 12
198		-	with the Secretary of Labor, as being indus-13
199		-	try recognized, 14
200		-	‘‘(B) any certificate of completion of an ap-15
201		-	prenticeship that is registered and certified with 16
202		-	the Secretary of Labor under the National Ap-17
203		-	prenticeship Act (29 U.S.C. 50), 18
204		-	‘‘(C) any occupational or professional li-19
205		-	cense issued or recognized by a State or the Fed-20
206		-	eral Government (and any certification that sat-21
207		-	isfies a condition for obtaining such a license), 22
208		-	and 23
209		-	‘‘(D) any recognized postsecondary creden-24
210		-	tial as defined in section 3(52) of the Workforce 25
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213		-	•HR 8915 RH
214		-	Innovation and Opportunity Act (29 U.S.C. 1
215		-	3102).’’. 2
216		-	(c) E
217		-	FFECTIVEDATE.—The amendments made by this 3
218		-	section shall apply to distributions made after the date of 4
219		-	the enactment of this Act. 5
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221		-	kjohnson on DSK7ZCZBW3PROD with $$_JOB Union Calendar No.
222		-	799
223		-	118
224		-	TH
225		-	CONGRESS
226		-	2
227		-	D
228		-	S
229		-	ESSION
230		-
231		-	H. R. 8915
232		-	[Report No. 118–950]
233		-	A BILL
234		-	To amend the Internal Revenue Code of 1986 to
235		-	expand the expenses treated as qualified higher
236		-	education expenses for purposes of 529 accounts
237		-	to include additional elementary and secondary
238		-	school expenses and certain postsecondary
239		-	credentialing expenses.
240		-	D
241		-	ECEMBER
242		-	24, 2024
243		-	Reported with an amendment, committed to the Com-
244		-	mittee of the Whole House on the State of the Union,
245		-	and ordered to be printed
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	162	+	ECOGNIZED POSTSECONDARY CREDEN -12
	163	+	TIAL.—The term ‘recognized postsecondary creden-13
	164	+	tial’ means— 14
	165	+	‘‘(A) any postsecondary employment cre-15
	166	+	dential that is industry recognized, including— 16
	167	+	‘‘(i) any postsecondary employment 17
	168	+	credential issued by a program that is ac-18
	169	+	credited by the Institute for Credentialing 19
	170	+	Excellence, the National Commission on 20
	171	+	Certifying Agencies, or the American Na-21
	172	+	tional Standards Institute, 22
	173	+	‘‘(ii) any postsecondary employment 23
	174	+	credential that is included in the 24
	175	+	Credentialing Opportunities On-Line 25
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	178	+	•HR 8915 IH
	179	+	(COOL) directory of credentialing pro-1
	180	+	grams (or successor directory) maintained 2
	181	+	by the Department of Defense or by any 3
	182	+	branch of the Armed Services, and 4
	183	+	‘‘(iii) any postsecondary employment 5
	184	+	credential identified for purposes of this 6
	185	+	clause by the Secretary, after consultation 7
	186	+	with the Secretary of Labor, as being in-8
	187	+	dustry recognized, 9
	188	+	‘‘(B) any certificate of completion of an 10
	189	+	apprenticeship that is registered and certified 11
	190	+	with the Secretary of Labor under the National 12
	191	+	Apprenticeship Act (29 U.S.C. 50), 13
	192	+	‘‘(C) any occupational or professional li-14
	193	+	cense issued or recognized by a State or the 15
	194	+	Federal Government (and any certification that 16
	195	+	satisfies a condition for obtaining such a li-17
	196	+	cense), and 18
	197	+	‘‘(D) any recognized postsecondary creden-19
	198	+	tial as defined in section 3(52) of the Workforce 20
	199	+	Innovation and Opportunity Act (29 U.S.C. 21
	200	+	3102).’’. 22
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	203	+	•HR 8915 IH
	204	+	(c) EFFECTIVEDATE.—The amendments made by 1
	205	+	this subsection shall apply to distributions made after the 2
	206	+	date of the enactment of this Act. 3
	207	+	Æ
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