Title: American Workforce Empowerment Act
Policy area: Taxation

Summary:
American Workforce Empowerment Act
This bill allows tax preferred college savings plans (529 plans) to fund certain postsecondary certificate programs and apprenticeship programs.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4469 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 4469

 To amend the Internal Revenue Code of 1986 to permit 529 plans to be 
used for certain non-degree technical training certificate programs and 
                        apprenticeship programs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 24, 2019

 Mr. Hagedorn (for himself, Mr. Van Drew, Mr. Mitchell, and Mr. Estes) 
 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 529 plans to be 
used for certain non-degree technical training certificate programs and 
                        apprenticeship programs.

    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 ``American Workforce Empowerment 
Act''.

SEC. 2. 529 ACCOUNT FUNDING FOR NON-DEGREE TECHNICAL TRAINING 
              CERTIFICATE PROGRAMS AND APPRENTICESHIP PROGRAMS.

    (a) In General.--Section 529(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following:
            ``(8) Treatment of technical training certificate programs 
        and apprenticeship programs.--
                    ``(A) In general.--Any reference in this subsection 
                to the term `qualified higher education expense' shall 
                include a reference to expenses described in paragraph 
                (3) in connection with--
                            ``(i) enrollment or attendance in a program 
                        leading to a recognized postsecondary 
                        credential (as defined in section 3 of the 
                        Workforce Innovation and Opportunity Act (29 
                        U.S.C. 3102), and
                            ``(ii) an apprenticeship registered under 
                        the Act of August 16, 1937 (commonly known as 
                        the `National Apprenticeship Act'; 50 Stat. 
                        664, chapter 663; 29 U.S.C. 50 et seq.).
                    ``(B) Tools and equipment.--For purposes of 
                subparagraph (A), expenses includes expenses for tools 
                and equipment required for enrollment or attendance in 
                a program described in subparagraph (A)(i) or 
                participation in an apprenticeship described in 
                subparagraph (A)(ii).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to expenses paid or incurred after the date of the enactment of this 
Act for programs beginning after the date of the enactment of this Act.
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