H.R. 4469 - American Workforce Empowerment Act

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 Codeof 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 PROGRAMSAND 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.