I 
119TH CONGRESS 
1ST SESSION H. R. 1151 
To amend the Internal Revenue Code of 1986 to treat certain postsecondary 
credentialing expenses as qualified higher education expenses for purposes 
of 529 accounts. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 7, 2025 
Mr. WITTMAN (for himself, Mr. HORSFORD, Mr. HERN of Oklahoma, Mr. 
LARSON of Connecticut, Mr. FINSTAD, Ms. MCCLELLAN, Mr. COLLINS, 
Mr. PANETTA, Mr. CAREY, and Mr. SUBRAMANYAM) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to treat cer-
tain postsecondary credentialing expenses 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’’. 
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SEC. 2. 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 ‘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— 
‘‘(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-
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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.—For purposes of this subpara-
graph, the term ‘recognized postsecondary 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)), 
‘‘(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 
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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 subparagraph. 
‘‘(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 
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 
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(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 
‘‘(D) any recognized postsecondary creden-
tial as defined in section 3(52) of the Workforce 
Innovation and Opportunity Act (29 U.S.C. 
3102).’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions made after the 
date of the enactment of this Act. 
Æ 
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