118 HR 8915 IH: Education and Workforce Freedom Act
U.S. House of Representatives
2024-07-02
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I
118th CONGRESS
2d Session
H. R. 8915
IN THE HOUSE OF REPRESENTATIVES
July 2, 2024
Mr. Hern (for himself, Mr. Wittman, Mr. Collins, and Mr. Finstad) 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 expand the expenses treated as qualified higher education expenses for purposes of 529 accounts to include additional elementary and secondary school expenses and certain postsecondary credentialing expenses.
1.

Short title
This Act may be cited as the “Education and Workforce Freedom Act”.
2.

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) of the Internal Revenue Code of 1986 is amended to read as follows:
“(7)

Treatment of elementary and secondary tuition
Any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection 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 tutoring 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 educational 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 related to college or university admission.
(G)
Fees for dual enrollment in an institution of higher education.
(H)
Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.
Such term shall include expenses for the purposes described in subparagraphs (A) through (H) in connection with a homeschool (whether treated as a homeschool or a private school for purposes of applicable 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.
3.

Certain postsecondary 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 postsecondary credentialing expenses
The term qualified higher education expenses includes qualified 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 subsection (e) the following new subsection:
“(f)

Qualified postsecondary credentialing expenses
For purposes of this section—
(1)

In general
The term “qualified postsecondary credentialing expenses” means—
(A)
tuition, fees, books, supplies, and equipment required for the enrollment or attendance 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 incurred in connection with enrollment or attendance at an eligible educational institution, be covered under subsection (e)(3)(A),
(B)
fees for testing if such testing is required to obtain or maintain a recognized postsecondary 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 postsecondary credential if—
(A)
such program is included on a State list prepared under section 122(d) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3152(d)),
(B)
such program is listed in the WEAMS Public directory (or successor directory) maintained by the Department of Veterans Affairs,
(C)
an examination (developed or administered by an organization widely recognized as providing reputable credentials in the occupation) is required to obtain or maintain such credential and such organization recognizes such program as providing training or education which prepares individuals to take such examination, or
(D)
such program is identified by the Secretary, after consultation with the Secretary of Labor, as being a reputable program for obtaining a recognized postsecondary credential for purposes of this subparagraph.
(3)

Recognized postsecondary credential
The term “recognized postsecondary credential” means—
(A)
any postsecondary employment credential that is industry recognized, including—
(i)
any postsecondary employment credential issued by a program that is accredited by the Institute for Credentialing Excellence, the National Commission on Certifying Agencies, or the American National 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 industry 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 license issued or recognized by a State or the Federal Government (and any certification that satisfies a condition for obtaining such a license), and
(D)
any recognized postsecondary credential as defined in section 3(52) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3102).”.
(c)

Effective date
The amendments made by this subsection shall apply to distributions made after the date of the enactment of this Act.