Sec. 1. Certain career training expenses treated as qualified higher education expenses
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(3)of section 529(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: In the case of an individual who is enrolled in or attending a program to obtain a recognized postsecondary credential or occupational license, the term qualified higher education expenses includes expenses similar to the expenses described in subparagraph
(A)which are required for such program. For purposes of this subparagraph— the term recognized postsecondary credential has the meaning given the term in section 3(52) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102(52) ), and when used with respect to obtaining such a credential, the term program means only a program which is included, and is offered by a provider which is included, on the list described in section 122(d) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3152(d) ). . The amendment made by this section shall apply to expenses paid or incurred in taxable years beginning after the date of the enactment of this Act.
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Sec. 1
Certain career training expenses treated as qualified higher education expenses
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