I 

117TH CONGRESS 

1ST SESSION H. R. 2171 

To amend the Internal Revenue Code of 1986 to permit certain expenses 

associated with obtaining or maintaining recognized postsecondary credentials to be treated as qualified higher education expenses for purposes 

of 529 accounts. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 23, 2021 

Ms. SPANBERGER (for herself, Mr. UPTON, Mr. PHILLIPS, and Mr. WITTMAN) 

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 permit 

certain expenses associated with obtaining or maintaining 

recognized postsecondary credentials to be treated as 

qualified higher education expenses for purposes of 529 

accounts. 

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 ‘‘Freedom To Invest 

5 in Tomorrow’s Workforce Act’’. 


pbinns on DSKJLVW7X2PROD with BILLS
2 

•HR 2171 IH

1 SEC. 2. CERTAIN CAREER TRAINING AND CREDENTIALING 

2 EXPENSES TREATED AS QUALIFIED HIGHER 

3 EDUCATION EXPENSES FOR PURPOSES OF 

4 529 ACCOUNTS. 

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

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

7 the following new subparagraph: 

8 ‘‘(C) CERTAIN CAREER TRAINING AND

9 CREDENTIALING EXPENSES.— 

10 ‘‘(i) IN GENERAL.—The term ‘quali11 fied higher education expenses’ includes— 

12 ‘‘(I) tuition, fees, books, supplies, 

13 and equipment required for the enroll14 ment or attendance of an individual in 

15 a recognized postsecondary credential 

16 program, or any other expense in17 curred in connection with enrollment 

18 in or attendance at a recognized post19 secondary credential program if such 

20 expense would, if incurred in connec21 tion with enrollment or attendance at 

22 an eligible educational institution, be 

23 covered under subparagraph 

24 (e)(3)(A), 

25 ‘‘(II) fees required to obtain or 

26 maintain a recognized postsecondary 


pbinns on DSKJLVW7X2PROD with BILLS
3 

•HR 2171 IH

1 credential (as defined in section 3(52) 

2 of the Workforce Innovation and Op3 portunity Act), including certificate or 

4 certification programs that are accred5 ited by the National Commission on 

6 Certifying Agencies or the American 

7 National Standards Institute, or any 

8 postsecondary credential identified in 

9 regulations or guidance promulgated 

10 by the Internal Revenue Service, in 

11 consultation with the Department of 

12 Labor, for purposes of this subclause; 

13 and 

14 ‘‘(III) fees for testing and other 

15 fees required by the organization 

16 issuing the recognized postsecondary 

17 credential as a condition of maintain18 ing or obtaining the credential. 

19 ‘‘(ii) RECOGNIZED POSTSECONDARY

20 CREDENTIAL PROGRAM.—For purposes of 

21 this paragraph, the term ‘recognized post22 secondary credential program’ means a 

23 program to obtain a recognized postsec24 ondary credential if such program is in25 cluded on a list prepared under section 


pbinns on DSKJLVW7X2PROD with BILLS
4 

•HR 2171 IH

1 122(d) of the Workforce Innovation and 

2 Opportunity Act or meets the training or 

3 educational prerequisites to qualify an indi4 vidual to take an examination developed or 

5 administered by an organization widely 

6 recognized as providing reputable creden7 tials in the occupation, where such exam8 ination is required to obtain or maintain a 

9 recognized postsecondary credential.’’. 

10 (b) EFFECTIVE DATE.—The amendment made by 

11 this section shall apply to expenses paid or incurred in 

12 taxable years beginning after the date of the enactment 

13 of this Act. 

Æ 


pbinns on DSKJLVW7X2PROD with BILLS