H.R. 2691 - American Workforce Empowerment Act

117TH CONGRESS
1ST SESSION

H.R. 2691

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

APRIL 20, 2021

Mr. HAGEDORN (for himself, Mr. BALDERSON, Mr. COLE, Mr. SMITH of Missouri, Mr. LUETKEMEYER, Mr. NORMAN, Mr. VALADAO, Mrs. WAGNER, Mr. BACON, Mr. ESTES, Mrs. FISCHBACH, Mr. LAMALFA, Mr. MOORE of Utah, Ms. HERRELL, Mr. GOSAR, Mrs. RODGERS of Washington, Mr. CARTER of Texas, Mr. BOST, Mr. THOMPSON of Pennsylvania, Mr. JOHNSON of Ohio, Mr. GALLAGHER, Mr. STAUBER, and Mr. VAN DREW) 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. — Paragraph (8) of section 529(c) of the Internal Revenue Code of 1986 is amended to read as follows:

"(8) TREATMENT OF CERTAIN EXPENSES ASSOCIATED WITH TECHNICAL TRAINING CERTIFICATE PROGRAMS AND REGISTERED APPRENTICESHIP PROGRAMS. — Any reference in this subsection to the term 'qualified higher education expense' shall include a reference to expenses for fees, books, supplies, tools, and equipment required for the participation of a designated beneficiary in — 

"(A) an apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act (29 U.S.C. 50), and

"(B) a recognized postsecondary credential as defined under section 3 of the Workforce Innovation and Opportunity Act (29 U.S.C. 3102), including testing and other fees required by the organization issuing the recognized postsecondary credential as a condition of obtaining or maintaining the credential.".

(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.