Sec. 5. Career and Technical Education Support Trust Fund
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Subchapter A of chapter 98 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: There is hereby established in the Treasury of the United States a trust fund to be known as the Career and Technical Education Support Trust Fund , consisting of such amounts as may be appropriated to such Trust Fund as provided in this section. There are hereby appropriated to the Career and Technical Education Support Trust Fund amounts equivalent to one-third of the taxes received in the Treasury under section 4286.
Amounts in the Career and Technical Education Support Trust Fund shall be available, without further appropriation, for making expenditures to carry out section 111 of the Carl D. Perkins Career and Technical Education Act of 1965. . The table of sections for subchapter A of chapter 98 of such Code, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item: 9514. Career and Technical Education Support Trust Fund. . The amendments made by this section shall apply to taxes received after December 31, 2025.