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 cer-
tain postsecondary credentialing expenses. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 2, 2024 
Mr. HERN (for himself, Mr. WITTMAN, Mr. COLLINS, and Mr. FINSTAD) in-
troduced 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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A BILL 
To amend the Internal Revenue Code of 1986 to expand 
the expenses treated as qualified higher education ex-
penses for purposes of 529 accounts to include additional 
elementary and secondary school expenses and certain 
postsecondary credentialing expenses. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Education and Work-
force Freedom Act’’. 
SEC. 2. ADDITIONAL ELEMENTARY, SECONDARY, AND HOME 
SCHOOL EXPENSES TREATED AS QUALIFIED 
HIGHER EDUCATION EXPENSES FOR PUR-
POSES 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
SEC-
ONDARY TUITION.—Any reference in this section to 
the term ‘qualified higher education expense’ shall in-
clude a reference to the following expenses in connec-
tion 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 tutor-
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ing 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 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 institu-
tion of higher education. 
‘‘(H) Educational therapies for students 
with disabilities provided by a licensed or ac-
credited practitioner or provider, including occu-
pational, behavioral, physical, and speech-lan-
guage therapies. 
Such term shall include expenses for the purposes de-
scribed in subparagraphs (A) through (H) in connec-
tion with a homeschool (whether treated as a 
homeschool or a private school for purposes of appli-
cable State law).’’. 
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(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 EX-
PENSES 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 EX-
PENSES.—Section 529 is amended by redesignating sub-
section (f) as subsection (g) and by inserting after sub-
section (e) the following new subsection: 
‘‘(f) QUALIFIED POSTSECONDARY CREDENTIALING EX-
PENSES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified postsec-
ondary credentialing expenses’ means— 
‘‘(A) tuition, fees, books, supplies, and 
equipment required for the enrollment or attend-
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ance 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 in-
curred in connection with enrollment or attend-
ance at an eligible educational institution, 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 CREDENTIAL 
PROGRAM.—For purposes of this subparagraph, the 
term ‘recognized postsecondary credential program’ 
means any program to obtain a recognized postsec-
ondary 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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‘‘(B) such program is listed in the WEAMS 
Public directory (or successor directory) main-
tained by the Department of Veterans 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 Sec-
retary, after consultation with the Secretary of 
Labor, as being a reputable program for obtain-
ing a recognized postsecondary credential for 
purposes of this subparagraph. 
‘‘(3) RECOGNIZED
POSTSECONDARY
CREDEN-
TIAL.—The term ‘recognized postsecondary credential’ 
means— 
‘‘(A) any postsecondary employment creden-
tial that is industry recognized, including— 
‘‘(i) any postsecondary employment 
credential issued by a program that is ac-
credited by the Institute for Credentialing 
Excellence, the National Commission on 
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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 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 indus-
try recognized, 
‘‘(B) any certificate of completion of an ap-
prenticeship that is registered and certified with 
the Secretary of Labor under the National Ap-
prenticeship Act (29 U.S.C. 50), 
‘‘(C) any occupational or professional li-
cense issued or recognized by a State or the Fed-
eral Government (and any certification that sat-
isfies a condition for obtaining such a license), 
and 
‘‘(D) any recognized postsecondary creden-
tial as defined in section 3(52) of the Workforce 
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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. 
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