Aviation Workforce Development Act

II 118TH CONGRESS 1ST SESSION S. 1561 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 SENATE OF THE UNITED STATES MAY 11, 2023 Mr. SCOTT of South Carolina (for himself and Ms. CANTWELL) introduced the following bill; which was read twice and referred to the Committee on Finance 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’’. 5 VerDate Sep 11 2014 21:48 May 23, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1561.IS S1561 kjohnson on DSK79L0C42PROD with BILLS 2 •S 1561 IS 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: 7 ‘‘(10) TREATMENT OF CERTAIN AVIATION 8 MAINTENANCE AND COMMERCIAL PILOT COURSES.— 9 ‘‘(A) IN GENERAL.—Any reference in this 10 subsection to the term ‘qualified higher edu- 11 cation expenses’ shall include a reference to ex- 12 penses for tuition, fees, books, supplies, and 13 equipment required for the participation of a 14 designated beneficiary in a qualified aviation 15 maintenance course or a qualified commercial 16 pilot course. 17 ‘‘(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. 24 ‘‘(C) QUALIFIED COMMERCIAL PILOT 25 COURSE.—The term ‘qualified commercial pilot 26 VerDate Sep 11 2014 21:48 May 23, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1561.IS S1561 kjohnson on DSK79L0C42PROD with BILLS 3 •S 1561 IS course’ means a commercial pilot course taught 1 at a flight school which provides flight training, 2 as defined in part 61 of title 14, Code of Fed- 3 eral Regulations, or which holds a pilot school 4 certificate under part 141 of title 14, Code of 5 Federal Regulations.’’. 6 (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. 9 Æ VerDate Sep 11 2014 21:48 May 23, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S1561.IS S1561 kjohnson on DSK79L0C42PROD with BILLS