Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1151 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1151
5	5	To amend the Internal Revenue Code of 1986 to treat certain postsecondary
6	6	credentialing expenses as qualified higher education expenses for purposes
7	7	of 529 accounts.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	FEBRUARY7, 2025
10	10	Mr. W
11	11	ITTMAN(for himself, Mr. HORSFORD, Mr. HERNof Oklahoma, Mr.
12	12	L
13	13	ARSONof Connecticut, Mr. FINSTAD, Ms. MCCLELLAN, Mr. COLLINS,
14	14	Mr. P
15	15	ANETTA, Mr. CAREY, and Mr. SUBRAMANYAM) introduced the fol-
16	16	lowing bill; which was referred to the Committee on Ways and Means
17	17	A BILL
18	18	To amend the Internal Revenue Code of 1986 to treat cer-
19	19	tain postsecondary credentialing expenses as qualified
20	20	higher education expenses for purposes of 529 accounts.
21	21	Be it enacted by the Senate and House of Representa-1
22	22	tives of the United States of America in Congress assembled, 2
23	23	SECTION 1. SHORT TITLE. 3
24	24	This Act may be cited as the ‘‘Freedom to Invest in 4
25	25	Tomorrow’s Workforce Act’’. 5
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28	28	•HR 1151 IH
29	29	SEC. 2. CERTAIN POSTSECONDARY CREDENTIALING EX-1
30	30	PENSES TREATED AS QUALIFIED HIGHER 2
31	31	EDUCATION EXPENSES FOR PURPOSES OF 3
32	32	529 ACCOUNTS. 4
33	33	(a) I
34	34	NGENERAL.—Section 529(e)(3) of the Internal 5
35	35	Revenue Code of 1986 is amended by adding at the end 6
36	36	the following new subparagraph: 7
37	37	‘‘(C) C
38	38	ERTAIN POSTSECONDARY 8
39	39	CREDENTIALING EXPENSES .—The term ‘quali-9
40	40	fied higher education expenses’ includes quali-10
41	41	fied postsecondary credentialing expenses (as 11
42	42	defined in subsection (f)).’’. 12
43	43	(b) Q
44	44	UALIFIEDPOSTSECONDARY CREDENTIALING 13
45	45	E
46	46	XPENSES.—Section 529 is amended by redesignating 14
47	47	subsection (f) as subsection (g) and by inserting after sub-15
48	48	section (e) the following new subsection: 16
49	49	‘‘(f) Q
50	50	UALIFIEDPOSTSECONDARY CREDENTIALING 17
51	51	E
52	52	XPENSES.—For purposes of this section— 18
53	53	‘‘(1) I
54	54	N GENERAL.—The term ‘qualified post-19
55	55	secondary credentialing expenses’ means— 20
56	56	‘‘(A) tuition, fees, books, supplies, and 21
57	57	equipment required for the enrollment or at-22
58	58	tendance of a designated beneficiary in a recog-23
59	59	nized postsecondary credential program, or any 24
60	60	other expense incurred in connection with en-25
61	61	rollment in or attendance at a recognized post-26
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64	64	•HR 1151 IH
65	65	secondary credential program if such expense 1
66	66	would, if incurred in connection with enrollment 2
67	67	or attendance at an eligible educational institu-3
68	68	tion, be covered under subsection (e)(3)(A), 4
69	69	‘‘(B) fees for testing if such testing is re-5
70	70	quired to obtain or maintain a recognized post-6
71	71	secondary credential, and 7
72	72	‘‘(C) fees for continuing education if such 8
73	73	education is required to maintain a recognized 9
74	74	postsecondary credential. 10
75	75	‘‘(2) R
76	76	ECOGNIZED POSTSECONDARY CREDEN -11
77	77	TIAL PROGRAM.—For purposes of this subpara-12
78	78	graph, the term ‘recognized postsecondary credential 13
79	79	program’ means any program to obtain a recognized 14
80	80	postsecondary credential if— 15
81	81	‘‘(A) such program is included on a State 16
82	82	list prepared under section 122(d) of the Work-17
83	83	force Innovation and Opportunity Act (29 18
84	84	U.S.C. 3152(d)), 19
85	85	‘‘(B) such program is listed in the 20
86	86	WEAMS Public directory (or successor direc-21
87	87	tory) maintained by the Department of Vet-22
88	88	erans Affairs, 23
89	89	‘‘(C) an examination (developed or admin-24
90	90	istered by an organization widely recognized as 25
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93	93	•HR 1151 IH
94	94	providing reputable credentials in the occupa-1
95	95	tion) is required to obtain or maintain such cre-2
96	96	dential and such organization recognizes such 3
97	97	program as providing training or education 4
98	98	which prepares individuals to take such exam-5
99	99	ination, or 6
100	100	‘‘(D) such program is identified by the 7
101	101	Secretary, after consultation with the Secretary 8
102	102	of Labor, as being a reputable program for ob-9
103	103	taining a recognized postsecondary credential 10
104	104	for purposes of this subparagraph. 11
105	105	‘‘(3) R
106	106	ECOGNIZED POSTSECONDARY CREDEN -12
107	107	TIAL.—The term ‘recognized postsecondary creden-13
108	108	tial’ means— 14
109	109	‘‘(A) any postsecondary employment cre-15
110	110	dential that is industry recognized, including— 16
111	111	‘‘(i) any postsecondary employment 17
112	112	credential issued by a program that is ac-18
113	113	credited by the Institute for Credentialing 19
114	114	Excellence, the National Commission on 20
115	115	Certifying Agencies, or the American Na-21
116	116	tional Standards Institute, 22
117	117	‘‘(ii) any postsecondary employment 23
118	118	credential that is included in the 24
119	119	Credentialing Opportunities On-Line 25
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122	122	•HR 1151 IH
123	123	(COOL) directory of credentialing pro-1
124	124	grams (or successor directory) maintained 2
125	125	by the Department of Defense or by any 3
126	126	branch of the Armed Services, and 4
127	127	‘‘(iii) any postsecondary employment 5
128	128	credential identified for purposes of this 6
129	129	clause by the Secretary, after consultation 7
130	130	with the Secretary of Labor, as being in-8
131	131	dustry recognized, 9
132	132	‘‘(B) any certificate of completion of an 10
133	133	apprenticeship that is registered and certified 11
134	134	with the Secretary of Labor under the National 12
135	135	Apprenticeship Act (29 U.S.C. 50), 13
136	136	‘‘(C) any occupational or professional li-14
137	137	cense issued or recognized by a State or the 15
138	138	Federal Government (and any certification that 16
139	139	satisfies a condition for obtaining such a li-17
140	140	cense), and 18
141	141	‘‘(D) any recognized postsecondary creden-19
142	142	tial as defined in section 3(52) of the Workforce 20
143	143	Innovation and Opportunity Act (29 U.S.C. 21
144	144	3102).’’. 22
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147	147	•HR 1151 IH
148	148	(c) EFFECTIVEDATE.—The amendments made by 1
149	149	this section shall apply to distributions made after the 2
150	150	date of the enactment of this Act. 3
151	151	Æ
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