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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8915 Reported in House (RH)]

<DOC>

                                                 Union Calendar No. 799
118th CONGRESS
  2d Session
                                H. R. 8915

                          [Report No. 118-950]

   To amend the Internal Revenue Code of 1986 to expand the expenses 
  treated as qualified higher education expenses for purposes of 529 
accounts to include additional elementary and secondary school expenses 
           and certain postsecondary credentialing expenses.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              July 2, 2024

   Mr. Hern (for himself, Mr. Wittman, Mr. Collins, and Mr. Finstad) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

                           December 24, 2024

 Additional sponsors: Mrs. Houchin, Mr. Wilson of South Carolina, and 
                                Mr. Hill

                           December 24, 2024

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
[For text of introduced bill, see copy of bill as introduced on July 2, 
                                 2024]

_______________________________________________________________________

                                 A BILL

 
   To amend the Internal Revenue Code of 1986 to expand the expenses 
  treated as qualified higher education expenses for purposes of 529 
accounts to include additional elementary and secondary school expenses 
           and certain postsecondary credentialing expenses.

 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Education and Workforce Freedom 
Act''.

SEC. 2. ADDITIONAL ELEMENTARY, SECONDARY, AND HOME SCHOOL EXPENSES 
              TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR 
              PURPOSES OF 529 ACCOUNTS.

    (a) In General.--Section 529(c)(7) of the Internal Revenue Code of 
1986 is amended to read as follows:
            ``(7) Treatment of elementary and secondary tuition.--Any 
        reference in this section to the term `qualified higher 
        education expense' shall include a reference to the following 
        expenses in connection with enrollment or attendance at, or for 
        students enrolled at or attending, an elementary or secondary 
        public, private, or religious school:
                    ``(A) Tuition.
                    ``(B) Curriculum and curricular materials.
                    ``(C) Books or other instructional materials.
                    ``(D) Online educational materials.
                    ``(E) Tuition for tutoring or educational classes 
                outside of the home, including at a tutoring facility, 
                but only if the tutor or instructor is not related to 
                the student and--
                            ``(i) is licensed as a teacher in any 
                        State,
                            ``(ii) has taught at an eligible 
                        educational institution, or
                            ``(iii) is a subject matter expert in the 
                        relevant subject.
                    ``(F) Fees for a nationally standardized norm-
                referenced achievement test, an advanced placement 
                examination, or any examinations related to college or 
                university admission.
                    ``(G) Fees for dual enrollment in an institution of 
                higher education.
                    ``(H) Educational therapies for students with 
                disabilities provided by a licensed or accredited 
                practitioner or provider, including occupational, 
                behavioral, physical, and speech-language therapies.
        Such term shall include expenses for the purposes described in 
        subparagraphs (A) through (H) in connection with a homeschool 
        (whether treated as a homeschool or a private school for 
        purposes of applicable State law).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to distributions made after the date of the enactment of this Act.

SEC. 3. CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS 
              QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 
              ACCOUNTS.

    (a) In General.--Section 529(e)(3) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(C) Certain postsecondary credentialing 
                expenses.--The term `qualified higher education 
                expenses' includes qualified postsecondary 
                credentialing expenses (as defined in subsection 
                (f)).''.
    (b) Qualified Postsecondary Credentialing Expenses.--Section 529 is 
amended by redesignating subsection (f) as subsection (g) and by 
inserting after subsection (e) the following new subsection:
    ``(f) Qualified Postsecondary Credentialing Expenses.--For purposes 
of this section--
            ``(1) In general.--The term `qualified postsecondary 
        credentialing expenses' means--
                    ``(A) tuition, fees, books, supplies, and equipment 
                required for the enrollment or attendance of a 
                designated beneficiary in a recognized postsecondary 
                credential program, or any other expense incurred in 
                connection with enrollment in or attendance at a 
                recognized postsecondary credential program if such 
                expense would, if incurred in connection with 
                enrollment or attendance at an eligible educational 
                institution, be covered under subsection (e)(3)(A),
                    ``(B) fees for testing if such testing is required 
                to obtain or maintain a recognized postsecondary 
                credential, and
                    ``(C) fees for continuing education if such 
                education is required to maintain a recognized 
                postsecondary credential.
            ``(2) Recognized postsecondary credential program.--For 
        purposes of this subparagraph, the term `recognized 
        postsecondary credential program' means any program to obtain a 
        recognized postsecondary credential if--
                    ``(A) such program is included on a State list 
                prepared under section 122(d) of the Workforce 
                Innovation and Opportunity Act (29 U.S.C. 3152(d)),
                    ``(B) such program is listed in the WEAMS Public 
                directory (or successor directory) maintained by the 
                Department of Veterans Affairs,
                    ``(C) an examination (developed or administered by 
                an organization widely recognized as providing 
                reputable credentials in the occupation) is required to 
                obtain or maintain such credential and such 
                organization recognizes such program as providing 
                training or education which prepares individuals to 
                take such examination, or
                    ``(D) such program is identified by the Secretary, 
                after consultation with the Secretary of Labor, as 
                being a reputable program for obtaining a recognized 
                postsecondary credential for purposes of this 
                subparagraph.
            ``(3) Recognized postsecondary credential.--The term 
        `recognized postsecondary credential' means--
                    ``(A) any postsecondary employment credential that 
                is industry recognized, including--
                            ``(i) any postsecondary employment 
                        credential issued by a program that is 
                        accredited by the Institute for Credentialing 
                        Excellence, the National Commission on 
                        Certifying Agencies, or the American National 
                        Standards Institute,
                            ``(ii) any postsecondary employment 
                        credential that is included in the 
                        Credentialing Opportunities On-Line (COOL) 
                        directory of credentialing programs (or 
                        successor directory) maintained by the 
                        Department of Defense or by any branch of the 
                        Armed Services, and
                            ``(iii) any postsecondary employment 
                        credential identified for purposes of this 
                        clause by the Secretary, after consultation 
                        with the Secretary of Labor, as being industry 
                        recognized,
                    ``(B) any certificate of completion of an 
                apprenticeship that is registered and certified with 
                the Secretary of Labor under the National 
                Apprenticeship Act (29 U.S.C. 50),
                    ``(C) any occupational or professional license 
                issued or recognized by a State or the Federal 
                Government (and any certification that satisfies a 
                condition for obtaining such a license), and
                    ``(D) any recognized postsecondary credential as 
                defined in section 3(52) of the Workforce Innovation 
                and Opportunity Act (29 U.S.C. 3102).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to distributions made after the date of the enactment of this 
Act.
                                                 Union Calendar No. 799

118th CONGRESS

  2d Session

                               H. R. 8915

                          [Report No. 118-950]

_______________________________________________________________________

                                 A BILL

   To amend the Internal Revenue Code of 1986 to expand the expenses 
  treated as qualified higher education expenses for purposes of 529 
accounts to include additional elementary and secondary school expenses 
           and certain postsecondary credentialing expenses.

_______________________________________________________________________

                           December 24, 2024

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
```