| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 1818 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to allow qualified distributions |
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| 6 | 6 | | from qualified tuition programs for certain aviation maintenance and |
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| 7 | 7 | | commercial pilot courses. |
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| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
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| 9 | 9 | | MARCH3, 2025 |
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| 10 | 10 | | Mr. C |
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| 11 | 11 | | OLLINS(for himself, Mr. PANETTA, Mr. KELLYof Pennsylvania, and |
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| 12 | 12 | | Mrs. M |
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| 13 | 13 | | CBATH) introduced the following bill; which was referred to the |
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| 14 | 14 | | Committee on Ways and Means |
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| 15 | 15 | | A BILL |
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| 16 | 16 | | To amend the Internal Revenue Code of 1986 to allow quali- |
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| 17 | 17 | | fied distributions from qualified tuition programs for cer- |
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| 18 | 18 | | tain aviation maintenance and commercial pilot courses. |
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| 19 | 19 | | Be it enacted by the Senate and House of Representa-1 |
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| 20 | 20 | | tives of the United States of America in Congress assembled, 2 |
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| 21 | 21 | | SECTION 1. SHORT TITLE. 3 |
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| 22 | 22 | | This Act may be cited as the ‘‘Aviation Workforce 4 |
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| 23 | 23 | | Development Act’’. 5 |
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| 24 | 24 | | VerDate Sep 11 2014 02:21 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1818.IH H1818 |
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| 25 | 25 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 26 | 26 | | •HR 1818 IH |
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| 27 | 27 | | SEC. 2. QUALIFIED DISTRIBUTIONS FROM QUALIFIED TUI-1 |
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| 28 | 28 | | TION PROGRAMS FOR CERTAIN AVIATION 2 |
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| 29 | 29 | | MAINTENANCE AND COMMERCIAL PILOT 3 |
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| 30 | 30 | | COURSES. 4 |
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| 31 | 31 | | (a) I |
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| 32 | 32 | | NGENERAL.—Section 529(c) of the Internal 5 |
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| 33 | 33 | | Revenue Code of 1986 is amended by adding at the end 6 |
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| 34 | 34 | | the following new paragraph: 7 |
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| 35 | 35 | | ‘‘(10) T |
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| 36 | 36 | | REATMENT OF CERTAIN AVIATION 8 |
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| 37 | 37 | | MAINTENANCE AND COMMERCIAL PILOT COURSES .— 9 |
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| 38 | 38 | | ‘‘(A) I |
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| 39 | 39 | | N GENERAL.—Any reference in this 10 |
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| 40 | 40 | | subsection to the term ‘qualified higher edu-11 |
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| 41 | 41 | | cation expense’ shall include a reference to ex-12 |
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| 42 | 42 | | penses for tuition, fees, books, supplies, and 13 |
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| 43 | 43 | | equipment required for the participation of a 14 |
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| 44 | 44 | | designated beneficiary in a qualified aviation 15 |
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| 45 | 45 | | maintenance course or a qualified commercial 16 |
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| 46 | 46 | | pilot course. 17 |
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| 47 | 47 | | ‘‘(B) Q |
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| 48 | 48 | | UALIFIED AVIATION MAINTENANCE 18 |
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| 49 | 49 | | COURSE.—For purposes of this paragraph, the 19 |
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| 50 | 50 | | term ‘qualified aviation maintenance course’ 20 |
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| 51 | 51 | | means any course of instruction taught at an 21 |
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| 52 | 52 | | aviation maintenance technician school gov-22 |
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| 53 | 53 | | erned by part 147 of title 14, Code of Federal 23 |
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| 54 | 54 | | Regulations. 24 |
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| 55 | 55 | | ‘‘(C) Q |
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| 56 | 56 | | UALIFIED COMMERCIAL PILOT 25 |
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| 57 | 57 | | COURSE.—The term ‘qualified commercial pilot 26 |
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| 58 | 58 | | VerDate Sep 11 2014 02:21 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1818.IH H1818 |
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| 59 | 59 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 60 | 60 | | •HR 1818 IH |
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| 61 | 61 | | course’ means a commercial pilot course taught 1 |
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| 62 | 62 | | at a flight school that provides flight training, 2 |
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| 63 | 63 | | as defined in part 61 of title 14, Code of Fed-3 |
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| 64 | 64 | | eral Regulations, or that holds a pilot school 4 |
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| 65 | 65 | | certificate under part 141 of title 14, Code of 5 |
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| 66 | 66 | | Federal Regulations.’’. 6 |
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| 67 | 67 | | (b) E |
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| 68 | 68 | | FFECTIVEDATE.—The amendment made by 7 |
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| 69 | 69 | | this section shall apply to distributions made after the 8 |
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| 70 | 70 | | date of the enactment of this Act. 9 |
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| 71 | 71 | | Æ |
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| 72 | 72 | | VerDate Sep 11 2014 02:21 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1818.IH H1818 |
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| 73 | 73 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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