What This Bill Does
This bill changes the rules for certain savings accounts that families use to pay for education. It allows money from these accounts to be used to pay for aviation maintenance and commercial pilot training courses. The bill is called the Aviation Workforce Development Act.
Who It Affects
Families with qualified tuition savings accounts (known as 529 plans), students enrolled in aviation maintenance or commercial pilot courses, and aviation schools that teach these courses.
Key Provisions
• Qualified tuition program accounts can now be used to pay for tuition, fees, books, supplies and equipment needed for aviation maintenance courses taught at schools following federal aviation regulations (Sec. 2(a))
• Qualified tuition program accounts can now be used to pay for commercial pilot training courses offered at flight schools that provide flight training or hold a pilot school certificate under federal aviation rules (Sec. 2(a))
• The amendment applies to all withdrawals from these accounts made after the bill is signed into law (Sec. 2(b))
What Changes
Families currently cannot withdraw money from their qualified tuition savings accounts to pay for aviation training courses. After this bill becomes law, they will be able to use these accounts to pay for qualified aviation maintenance and commercial pilot courses.
Important Definitions
• Qualified aviation maintenance course: A course taught at a school that follows federal aviation maintenance rules.
• Qualified commercial pilot course: A commercial pilot training course taught at a flight school that offers flight training or holds the proper federal pilot school certificate.
Effective Date
The changes apply to distributions made after the date the bill becomes law. Not specified in bill text when that occurs.
I
118TH CONGRESS
1ST SESSION H. R. 1818
To amend the Internal Revenue Code of 1986 to allow qualified distributions
from qualified tuition programs for certain aviation maintenance and
commercial pilot courses.
IN THE HOUSE OF REPRESENTATIVES
MARCH 28, 2023
Mr. COLLINS (for himself, Mr. PANETTA, Mr. KELLY of Pennsylvania, Mr.
COHEN, Mr. FERGUSON, Ms. BROWNLEY, Mrs. MCBATH, and Mr. FRY)
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 allow quali-
fied distributions from qualified tuition programs for cer-
tain aviation maintenance and commercial pilot courses.
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 ‘‘Aviation Workforce
4
Development Act’’.
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•HR 1818 IH
SEC. 2. QUALIFIED DISTRIBUTIONS FROM QUALIFIED TUI-
1
TION PROGRAMS FOR CERTAIN AVIATION
2
MAINTENANCE
AND
COMMERCIAL
PILOT
3
COURSES.
4
(a) IN GENERAL.—Section 529(c) of the Internal
5
Revenue Code of 1986 is amended by adding at the end
6
the following new paragraph:
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‘‘(10) TREATMENT
OF
CERTAIN
AVIATION
8
MAINTENANCE AND COMMERCIAL PILOT COURSES.—
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‘‘(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 for tuition, fees, books, supplies, and
13
equipment required for the participation of a
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designated beneficiary in a qualified aviation
15
maintenance course or a qualified commercial
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pilot course.
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‘‘(B) QUALIFIED AVIATION MAINTENANCE
18
COURSE.—For purposes of this paragraph, the
19
term ‘qualified aviation maintenance course’
20
means any course of instruction taught at an
21
aviation maintenance technician school gov-
22
erned by part 147 of title 14, Code of Federal
23
Regulations.
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‘‘(C)
QUALIFIED
COMMERCIAL
PILOT
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COURSE.—The term ‘qualified commercial pilot
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•HR 1818 IH
course’ means a commercial pilot course taught
1
at a flight school that provides flight training,
2
as defined in part 61 of title 14, Code of Fed-
3
eral Regulations, or that holds a pilot school
4
certificate under part 141 of title 14, Code of
5
Federal Regulations.’’.
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(b) EFFECTIVE DATE.—The amendment made by
7
this section shall apply to distributions made after the
8
date of the enactment of this Act.
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Æ
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