,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ecci  ,,in ,,the ,,house ,,of  
,,representatives  ,december #f1        
#bjai,ms4 ,spanberger 7for herself and  
,mr4 ,wittman7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to permit certain       
expenses associated with obtaining or   
maintaining recognized postsecondary    
credentials to be treated as qualified  
higher education expenses for purposes  
of #ebi accounts4  #a4 ,short title     
,this ,act may be cited as the ,freedom 
,to ,invest in ,tomorrow's ,workforce   
,act4  #b4 ,certain career training and 
credentialing expenses treated as       
qualified higher education expenses for 
purposes of #ebi accounts  7a7 ,in      
general ,section #ebi7;e77#c7 of the    
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subparagraph3  7,c7       
,certain career training and            

credentialing expenses  7i7 ,in general 
,the term qualified higher education    
expenses includes-- 7,i7 tuition1 fees1 
books1 supplies1 and equipment required 
for the enrollment or attendance of an  
individual in a recognized postsecondary
 credential program1 or any other       
expense incurred in connection with     
enrollment in or attendance at a        
recognized postsecondary credential     
program if such expense would1 if       
incurred in connection with enrollment  
or attendance at an eligible educational
 institution1 be covered under          
subparagraph 7e77#c77;,a71 and  7,,ii7  
fees required to obtain or maintain a   
recognized postsecondary credential 7as 
such term is defined in section #c7eb7  
of the ,workforce ,innovation and       
,opportunity ,act71 including testing   
and other fees required by the          
organization issuing the recognized     
postsecondary credential as a condition 
of maintaining or obtaining the         
credential4  7ii7 ,recognized           

postsecondary credential program ,for   
purposes of this paragraph1 the term    
recognized postsecondary credential     
program means a program to obtain a     
recognized postsecondary credential if  
such program is included on a list      
prepared under section #abb7;d7 of the  
,workforce ,innovation and ,opportunity 
,act or meets the training or           
educational prerequisites to qualify an 
individual to take an examination       
developed or administered by an         
organization widely recognized as       
providing reputable credentials in the  
occupation1 where such examination is   
required to obtain or maintain a        
recognized postsecondary credential4  4 
7b7 ,effective date ,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 ,act4