798 
(2) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 42 is amended by adding at the 
end the following new item: 
‘‘SUBCHAPTER I—SCHOLARSHIP GRANTING ORGANIZATIONS’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after De-
cember 31, 2025. 
SEC. 110110. 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) is amended to 
read as follows: 
‘‘(7) TREATMENT OF ELEMENTARY AND SEC-
ONDARY TUITION.—Any reference in this section to 
the term ‘qualified higher education expense’ shall 
include a reference to the following expenses in con-
nection with enrollment or attendance at, or for stu-
dents enrolled at or attending, an elementary or sec-
ondary public, private, or religious school: 
‘‘(A) Tuition. 
‘‘(B) Curriculum and curricular materials. 
‘‘(C) Books or other instructional mate-
rials. 
‘‘(D) Online educational materials. 
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799 
‘‘(E) Tuition for tutoring or educational 
classes outside of the home, including at a tu-
toring facility, but only if the tutor or instruc-
tor is not related to the student and— 
‘‘(i) is licensed as a teacher in any 
State, 
‘‘(ii) has taught at an eligible edu-
cational 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 re-
lated to college or university admission. 
‘‘(G) Fees for dual enrollment in an insti-
tution of higher education. 
‘‘(H) Educational therapies for students 
with disabilities provided by a licensed or ac-
credited practitioner or provider, including oc-
cupational, behavioral, physical, and speech-lan-
guage therapies. 
Such term shall include expenses for the purposes 
described in subparagraphs (A) through (H) in con-
nection with a homeschool (whether treated as a 
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800 
homeschool or a private school for purposes of appli-
cable 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. 110111. CERTAIN POSTSECONDARY CREDENTIALING 
EXPENSES TREATED AS QUALIFIED HIGHER 
EDUCATION EXPENSES FOR PURPOSES OF 
529 ACCOUNTS. 
(a) IN GENERAL.—Section 529(e)(3) is amended by 
adding at the end the following new subparagraph: 
‘‘(C) 
CERTAIN
POSTSECONDARY 
CREDENTIALING EXPENSES.—The term ‘quali-
fied higher education expenses’ includes quali-
fied 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 sub-
section (e) the following new subsection: 
‘‘(f) QUALIFIED POSTSECONDARY CREDENTIALING 
EXPENSES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified post-
secondary credentialing expenses’ means— 
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801 
‘‘(A) tuition, fees, books, supplies, and 
equipment required for the enrollment or at-
tendance of a designated beneficiary in a recog-
nized postsecondary credential program, or any 
other expense incurred in connection with en-
rollment in or attendance at a recognized post-
secondary credential program if such expense 
would, if incurred in connection with enrollment 
or attendance at an eligible educational institu-
tion, be covered under subsection (e)(3)(A), 
‘‘(B) fees for testing if such testing is re-
quired to obtain or maintain a recognized post-
secondary credential, and 
‘‘(C) fees for continuing education if such 
education is required to maintain a recognized 
postsecondary credential. 
‘‘(2) RECOGNIZED
POSTSECONDARY
CREDEN-
TIAL
PROGRAM.—The term ‘recognized postsec-
ondary 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 Work-
force Innovation and Opportunity Act (29 
U.S.C. 3152(d)), 
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802 
‘‘(B) such program is listed in the 
WEAMS Public directory (or successor direc-
tory) maintained by the Department of Vet-
erans Affairs, 
‘‘(C) an examination (developed or admin-
istered by an organization widely recognized as 
providing reputable credentials in the occupa-
tion) is required to obtain or maintain such cre-
dential and such organization recognizes such 
program as providing training or education 
which prepares individuals to take such exam-
ination, or 
‘‘(D) such program is identified by the 
Secretary, after consultation with the Secretary 
of Labor, as being a reputable program for ob-
taining a recognized postsecondary credential 
for purposes of this subsection. 
‘‘(3) RECOGNIZED
POSTSECONDARY
CREDEN-
TIAL.—The term ‘recognized postsecondary creden-
tial’ means— 
‘‘(A) any postsecondary employment cre-
dential that is industry recognized, including— 
‘‘(i) any postsecondary employment 
credential issued by a program that is ac-
credited by the Institute for Credentialing 
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803 
Excellence, the National Commission on 
Certifying Agencies, or the American Na-
tional Standards Institute, 
‘‘(ii) any postsecondary employment 
credential 
that 
is 
included 
in 
the 
Credentialing 
Opportunities 
On-Line 
(COOL) directory of credentialing pro-
grams (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 in-
dustry 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 li-
cense issued or recognized by a State or the 
Federal Government (and any certification that 
satisfies a condition for obtaining such a li-
cense), and 
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