American Workforce Empowerment Act

I 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 Com- mittee 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 03:11 Sep 27, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4469.IH H4469 pamtmann on DSKBC07HB2PROD with BILLS 2 •HR 4469 IH SEC. 2. 529 ACCOUNT FUNDING FOR NON-DEGREE TECH- 1 NICAL TRAINING CERTIFICATE PROGRAMS 2 AND APPRENTICESHIP PROGRAMS. 3 (a) IN GENERAL.—Section 529(c) of the Internal 4 Revenue Code of 1986 is amended by adding at the end 5 the following: 6 ‘‘(8) TREATMENT OF TECHNICAL TRAINING 7 CERTIFICATE PROGRAMS AND APPRENTICESHIP PRO- 8 GRAMS.— 9 ‘‘(A) IN GENERAL.—Any reference in this 10 subsection to the term ‘qualified higher edu- 11 cation expense’ shall include a reference to ex- 12 penses described in paragraph (3) in connection 13 with— 14 ‘‘(i) enrollment or attendance in a 15 program leading to a recognized postsec- 16 ondary credential (as defined in section 3 17 of the Workforce Innovation and Oppor- 18 tunity Act (29 U.S.C. 3102), and 19 ‘‘(ii) an apprenticeship registered 20 under the Act of August 16, 1937 (com- 21 monly known as the ‘National Apprentice- 22 ship Act’; 50 Stat. 664, chapter 663; 29 23 U.S.C. 50 et seq.). 24 ‘‘(B) TOOLS AND EQUIPMENT.—For pur- 25 poses of subparagraph (A), expenses includes 26 VerDate Sep 11 2014 03:11 Sep 27, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4469.IH H4469 pamtmann on DSKBC07HB2PROD with BILLS 3 •HR 4469 IH expenses for tools and equipment required for 1 enrollment or attendance in a program de- 2 scribed in subparagraph (A)(i) or participation 3 in an apprenticeship described in subparagraph 4 (A)(ii).’’. 5 (b) EFFECTIVE DATE.—The amendment made by 6 this section shall apply to expenses paid or incurred after 7 the date of the enactment of this Act for programs begin- 8 ning after the date of the enactment of this Act. 9 Æ VerDate Sep 11 2014 03:11 Sep 27, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H4469.IH H4469 pamtmann on DSKBC07HB2PROD with BILLS