I
119THCONGRESS
1
STSESSION H. R. 1818
To amend the Internal Revenue Code of 1986 to allow qualified distributions
from qualified tuition programs for certain aviation maintenance and
commercial pilot courses.
IN THE HOUSE OF REPRESENTATIVES
MARCH3, 2025
Mr. C
OLLINS(for himself, Mr. PANETTA, Mr. KELLYof Pennsylvania, and
Mrs. M
CBATH) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow quali-
fied distributions from qualified tuition programs for cer-
tain aviation maintenance and commercial pilot courses.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Aviation Workforce 4
Development Act’’. 5
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•HR 1818 IH
SEC. 2. QUALIFIED DISTRIBUTIONS FROM QUALIFIED TUI-1
TION PROGRAMS FOR CERTAIN AVIATION 2
MAINTENANCE AND COMMERCIAL PILOT 3
COURSES. 4
(a) I
NGENERAL.—Section 529(c) of the Internal 5
Revenue Code of 1986 is amended by adding at the end 6
the following new paragraph: 7
‘‘(10) T
REATMENT OF CERTAIN AVIATION 8
MAINTENANCE AND COMMERCIAL PILOT COURSES .— 9
‘‘(A) I
N GENERAL.—Any reference in this 10
subsection to the term ‘qualified higher edu-11
cation expense’ shall include a reference to ex-12
penses for tuition, fees, books, supplies, and 13
equipment required for the participation of a 14
designated beneficiary in a qualified aviation 15
maintenance course or a qualified commercial 16
pilot course. 17
‘‘(B) Q
UALIFIED AVIATION MAINTENANCE 18
COURSE.—For purposes of this paragraph, the 19
term ‘qualified aviation maintenance course’ 20
means any course of instruction taught at an 21
aviation maintenance technician school gov-22
erned by part 147 of title 14, Code of Federal 23
Regulations. 24
‘‘(C) Q
UALIFIED COMMERCIAL PILOT 25
COURSE.—The term ‘qualified commercial pilot 26
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•HR 1818 IH
course’ means a commercial pilot course taught 1
at a flight school that provides flight training, 2
as defined in part 61 of title 14, Code of Fed-3
eral Regulations, or that holds a pilot school 4
certificate under part 141 of title 14, Code of 5
Federal Regulations.’’. 6
(b) E
FFECTIVEDATE.—The amendment made by 7
this section shall apply to distributions made after the 8
date of the enactment of this Act. 9
Æ
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