American Workforce Empowerment Act

I 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 Mis- souri, 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 pro- grams. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘American Workforce 4 Empowerment Act’’. 5 VerDate Sep 11 2014 23:38 Jun 02, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2691.IH H2691 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 2691 IH SEC. 2. 529 ACCOUNT FUNDING FOR NON-DEGREE TECH- 1 NICAL TRAINING CERTIFICATE PROGRAMS 2 AND APPRENTICESHIP PROGRAMS. 3 (a) IN GENERAL.—Paragraph (8) of section 529(c) 4 of the Internal Revenue Code of 1986 is amended to read 5 as follows: 6 ‘‘(8) TREATMENT OF CERTAIN EXPENSES ASSO- 7 CIATED WITH TECHNICAL TRAINING CERTIFICATE 8 PROGRAMS AND REGISTERED APPRENTICESHIP PRO- 9 GRAMS.—Any reference in this subsection to the 10 term ‘qualified higher education expense’ shall in- 11 clude a reference to expenses for fees, books, sup- 12 plies, tools, and equipment required for the partici- 13 pation of a designated beneficiary in— 14 ‘‘(A) an apprenticeship program registered 15 and certified with the Secretary of Labor under 16 section 1 of the National Apprenticeship Act 17 (29 U.S.C. 50), and 18 ‘‘(B) a recognized postsecondary credential 19 as defined under section 3 of the Workforce In- 20 novation and Opportunity Act (29 U.S.C. 21 3102), including testing and other fees required 22 by the organization issuing the recognized post- 23 secondary credential as a condition of obtaining 24 or maintaining the credential.’’. 25 VerDate Sep 11 2014 23:38 Jun 02, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2691.IH H2691 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 2691 IH (b) EFFECTIVE DATE.—The amendment made by 1 this section shall apply to expenses paid or incurred after 2 the date of the enactment of this Act for programs begin- 3 ning after the date of the enactment of this Act. 4 Æ VerDate Sep 11 2014 23:38 Jun 02, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2691.IH H2691 kjohnson on DSK79L0C42PROD with BILLS