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 cre-
dentials 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. 
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 ‘‘Freedom To Invest 
in Tomorrow’s Workforce Act’’. 
VerDate Sep 11 2014 
22:18 May 26, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2171.IH
H2171
pbinns on DSKJLVW7X2PROD with BILLS
SEC. 2. CERTAIN CAREER TRAINING AND CREDENTIALING 
EXPENSES 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
CAREER
TRAINING
AND 
CREDENTIALING EXPENSES.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied higher education expenses’ includes— 
‘‘(I) tuition, fees, books, supplies, 
and equipment required for the enroll-
ment or attendance of an individual in 
a recognized postsecondary credential 
program, or any other expense in-
curred in connection with enrollment 
in or attendance at a recognized post-
secondary credential program if such 
expense would, if incurred in connec-
tion with enrollment or attendance at 
an eligible educational institution, be 
covered 
under 
subparagraph 
(e)(3)(A), 
‘‘(II) fees required to obtain or 
maintain a recognized postsecondary 
VerDate Sep 11 2014 
22:18 May 26, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2171.IH
H2171
pbinns on DSKJLVW7X2PROD with BILLS
credential (as defined in section 3(52) 
of the Workforce Innovation and Op-
portunity Act), including certificate or 
certification programs that are accred-
ited by the National Commission on 
Certifying Agencies or the American 
National Standards Institute, or any 
postsecondary credential identified in 
regulations or guidance promulgated 
by the Internal Revenue Service, in 
consultation with the Department of 
Labor, for purposes of this subclause; 
and 
‘‘(III) fees for testing and other 
fees required by the organization 
issuing the recognized postsecondary 
credential as a condition of maintain-
ing or obtaining the credential. 
‘‘(ii) RECOGNIZED
POSTSECONDARY 
CREDENTIAL PROGRAM.—For purposes of 
this paragraph, the term ‘recognized post-
secondary credential program’ means a 
program to obtain a recognized postsec-
ondary credential if such program is in-
cluded on a list prepared under section 
VerDate Sep 11 2014 
22:18 May 26, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2171.IH
H2171
pbinns on DSKJLVW7X2PROD with BILLS
122(d) of the Workforce Innovation and 
Opportunity Act or meets the training or 
educational prerequisites to qualify an indi-
vidual to take an examination developed or 
administered by an organization widely 
recognized as providing reputable creden-
tials in the occupation, where such exam-
ination is required to obtain or maintain a 
recognized postsecondary credential.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to expenses paid or incurred in 
taxable years beginning after the date of the enactment 
of this Act. 
Æ 
VerDate Sep 11 2014 
22:18 May 26, 2021
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H2171.IH
H2171
pbinns on DSKJLVW7X2PROD with BILLS