IB 

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] 


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•HR 8915 RH

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. 


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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Education and Work5 force Freedom Act’’. 

6 SEC. 2. ADDITIONAL ELEMENTARY, SECONDARY, AND HOME 

7 SCHOOL EXPENSES TREATED AS QUALIFIED 

8 HIGHER EDUCATION EXPENSES FOR PUR9 POSES OF 529 ACCOUNTS. 

10 (a) IN GENERAL.—Section 529(c)(7) of the Internal 

11 Revenue Code of 1986 is amended to read as follows: 

12 ‘‘(7) TREATMENT OF ELEMENTARY AND SEC13 ONDARY TUITION.—Any reference in this section to 

14 the term ‘qualified higher education expense’ shall in15 clude a reference to the following expenses in connec16 tion with enrollment or attendance at, or for students 

17 enrolled at or attending, an elementary or secondary 

18 public, private, or religious school: 

19 ‘‘(A) Tuition. 

20 ‘‘(B) Curriculum and curricular materials. 

21 ‘‘(C) Books or other instructional materials. 

22 ‘‘(D) Online educational materials. 

23 ‘‘(E) Tuition for tutoring or educational 

24 classes outside of the home, including at a tutorVerDate Sep 11 2014 00:38 Dec 27, 2024 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6203 E:\BILLS\H8915.RH H8915

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1 ing facility, but only if the tutor or instructor is 

2 not related to the student and— 

3 ‘‘(i) is licensed as a teacher in any 

4 State, 

5 ‘‘(ii) has taught at an eligible edu6 cational institution, or 

7 ‘‘(iii) is a subject matter expert in the 

8 relevant subject. 

9 ‘‘(F) Fees for a nationally standardized 

10 norm-referenced achievement test, an advanced 

11 placement examination, or any examinations re12 lated to college or university admission. 

13 ‘‘(G) Fees for dual enrollment in an institu14 tion of higher education. 

15 ‘‘(H) Educational therapies for students 

16 with disabilities provided by a licensed or ac17 credited practitioner or provider, including occu18 pational, behavioral, physical, and speech-lan19 guage therapies. 

20 Such term shall include expenses for the purposes de21 scribed in subparagraphs (A) through (H) in connec22 tion with a homeschool (whether treated as a 

23 homeschool or a private school for purposes of appli24 cable State law).’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by this 

2 section shall apply to distributions made after the date of 

3 the enactment of this Act. 

4 SEC. 3. CERTAIN POSTSECONDARY CREDENTIALING EX5 PENSES TREATED AS QUALIFIED HIGHER 

6 EDUCATION EXPENSES FOR PURPOSES OF 529 

7 ACCOUNTS. 

8 (a) IN GENERAL.—Section 529(e)(3) of the Internal 

9 Revenue Code of 1986 is amended by adding at the end 

10 the following new subparagraph: 

11 ‘‘(C) CERTAIN POSTSECONDARY

12 CREDENTIALING EXPENSES.—The term ‘qualified 

13 higher education expenses’ includes qualified 

14 postsecondary credentialing expenses (as defined 

15 in subsection (f)).’’. 

16 (b) QUALIFIED POSTSECONDARY CREDENTIALING EX17 PENSES.—Section 529 is amended by redesignating sub18 section (f) as subsection (g) and by inserting after sub19 section (e) the following new subsection: 

20 ‘‘(f) QUALIFIED POSTSECONDARY CREDENTIALING EX21 PENSES.—For purposes of this section— 

22 ‘‘(1) IN GENERAL.—The term ‘qualified postsec23 ondary credentialing expenses’ means— 

24 ‘‘(A) tuition, fees, books, supplies, and 

25 equipment required for the enrollment or attendVerDate Sep 11 2014 00:38 Dec 27, 2024 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6203 E:\BILLS\H8915.RH H8915

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1 ance of a designated beneficiary in a recognized 

2 postsecondary credential program, or any other 

3 expense incurred in connection with enrollment 

4 in or attendance at a recognized postsecondary 

5 credential program if such expense would, if in6 curred in connection with enrollment or attend7 ance at an eligible educational institution, be 

8 covered under subsection (e)(3)(A), 

9 ‘‘(B) fees for testing if such testing is re10 quired to obtain or maintain a recognized post11 secondary credential, and 

12 ‘‘(C) fees for continuing education if such 

13 education is required to maintain a recognized 

14 postsecondary credential. 

15 ‘‘(2) RECOGNIZED POSTSECONDARY CREDENTIAL

16 PROGRAM.—For purposes of this subparagraph, the 

17 term ‘recognized postsecondary credential program’ 

18 means any program to obtain a recognized postsec19 ondary credential if— 

20 ‘‘(A) such program is included on a State 

21 list prepared under section 122(d) of the Work22 force Innovation and Opportunity Act (29 

23 U.S.C. 3152(d)), 


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1 ‘‘(B) such program is listed in the WEAMS 

2 Public directory (or successor directory) main3 tained by the Department of Veterans Affairs, 

4 ‘‘(C) an examination (developed or admin5 istered by an organization widely recognized as 

6 providing reputable credentials in the occupa7 tion) is required to obtain or maintain such cre8 dential and such organization recognizes such 

9 program as providing training or education 

10 which prepares individuals to take such exam11 ination, or 

12 ‘‘(D) such program is identified by the Sec13 retary, after consultation with the Secretary of 

14 Labor, as being a reputable program for obtain15 ing a recognized postsecondary credential for 

16 purposes of this subparagraph. 

17 ‘‘(3) RECOGNIZED POSTSECONDARY CREDEN18 TIAL.—The term ‘recognized postsecondary credential’ 

19 means— 

20 ‘‘(A) any postsecondary employment creden21 tial that is industry recognized, including— 

22 ‘‘(i) any postsecondary employment 

23 credential issued by a program that is ac24 credited by the Institute for Credentialing 

25 Excellence, the National Commission on 


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1 Certifying Agencies, or the American Na2 tional Standards Institute, 

3 ‘‘(ii) any postsecondary employment 

4 credential that is included in the 

5 Credentialing Opportunities On-Line 

6 (COOL) directory of credentialing programs 

7 (or successor directory) maintained by the 

8 Department of Defense or by any branch of 

9 the Armed Services, and 

10 ‘‘(iii) any postsecondary employment 

11 credential identified for purposes of this 

12 clause by the Secretary, after consultation 

13 with the Secretary of Labor, as being indus14 try recognized, 

15 ‘‘(B) any certificate of completion of an ap16 prenticeship that is registered and certified with 

17 the Secretary of Labor under the National Ap18 prenticeship Act (29 U.S.C. 50), 

19 ‘‘(C) any occupational or professional li20 cense issued or recognized by a State or the Fed21 eral Government (and any certification that sat22 isfies a condition for obtaining such a license), 

23 and 

24 ‘‘(D) any recognized postsecondary creden25 tial as defined in section 3(52) of the Workforce 


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1 Innovation and Opportunity Act (29 U.S.C. 

2 3102).’’. 

3 (c) EFFECTIVE DATE.—The amendments made by this 

4 section shall apply to distributions made after the date of 

5 the enactment of this Act. 


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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 

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

DECEMBER 24, 2024 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


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