Aviation Workforce Development Act

Subjects: Taxation

Summary:  <p> <strong>Aviation Workforce Development Act </strong></p> <p>This bill expands the qualified tuition program (commonly referred to as 529 plans) to allow distributions to pay education-related expenses required for participation in certain aviation maintenance and commercial pilot courses.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 1561 Introduced in Senate (IS)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                S. 1561

     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 SENATE OF THE UNITED STATES

                              May 11, 2023

 Mr. Scott of South Carolina (for himself and Ms. Cantwell) introduced 
the following bill; which was read twice and referred to the Committee 
                               on Finance

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to allow qualified 
  distributions from qualified tuition programs for certain aviation 
               maintenance and commercial pilot courses.

    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 ``Aviation Workforce Development 
Act''.

SEC. 2. QUALIFIED DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS FOR 
              CERTAIN AVIATION MAINTENANCE AND COMMERCIAL PILOT 
              COURSES.

    (a) In General.--Section 529(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(10) Treatment of certain aviation maintenance and 
        commercial pilot courses.--
                    ``(A) In general.--Any reference in this subsection 
                to the term `qualified higher education expenses' shall 
                include a reference to expenses for tuition, fees, 
                books, supplies, and equipment required for the 
                participation of a designated beneficiary in a 
                qualified aviation maintenance course or a qualified 
                commercial pilot course.
                    ``(B) Qualified aviation maintenance course.--For 
                purposes of this paragraph, the term `qualified 
                aviation maintenance course' means any course of 
                instruction taught at an aviation maintenance 
                technician school governed by part 147 of title 14, 
                Code of Federal Regulations.
                    ``(C) Qualified commercial pilot course.--The term 
                `qualified commercial pilot course' means a commercial 
                pilot course taught at a flight school which provides 
                flight training, as defined in part 61 of title 14, 
                Code of Federal Regulations, or which holds a pilot 
                school certificate under part 141 of title 14, Code of 
                Federal Regulations.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to distributions made after the date of the enactment of this Act.
                                 &lt;all&gt;
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