,,ii  #aafth ,,congress  #ast ,session  
,s4 #afbc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #bb1      
#bjai,mr4 ,daines 7for himself1 ,mr4    
,booker1 ,ms4 ,murkowski1 ,ms4 ,warren1 
and ,mr4 ,brown7 introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow for    
distributions from #ebi accounts for    
expenses associated with registered     
apprenticeship programs4  #a4 ,short    
title ,this ,act may be cited as the    
,expanding ,access to ,apprenticeships  
,act4  #b4 ,distributions from #ebis for
 registered apprenticeship programs  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 expenses associated with       
registered apprenticeship programs ,the 
term qualified higher education expenses
 shall include expenses for-- 7i7 books1

 supplies1 and equipment required for   
the enrollment or attendance of a       
designated beneficiary in an            
apprenticeship program registered and   
certified with the ,secretary of ,labor 
under section #a of the ,national       
,apprenticeship ,act 7#bi ,u4,s4,c4     
#ej71  7ii7 transportation in connection
 with such enrollment or attendance1 and
  7iii7 obtaining an industry           
certification 7or other credential7 in  
connection with such enrollment or      
attendance or in connection with the    
completion of such program4  4  7b7     
,treatment as enrollment at eligible    
educational institution ,subsection 7e7 
of section #ebi of the ,internal        
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#f7 ,treatment of          
registered apprenticeship programs      
,solely for purposes of this section1   
the term eligible educational           
institution includes an entity operating
 an apprenticeship program registered   

and certified with the ,secretary of    
,labor under section #a of the ,national
 ,apprenticeship ,act 7#bi ,u4,s4,c4    
#ej71 and an individual participating in
 such a program shall be treated as     
enrolled in or attending an eligible    
educational institution4  4  7c7        
,treatment of room and board costs for  
participants in registered              
apprenticeship programs ,subparagraph   
7,b7 of section #ebi7;e77#c7 of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new clause3  7iii7 ,special   
rule for individuals participating in   
registered apprenticeship programs ,in  
the case of an individual who is        
enrolled in or attending an             
apprenticeship program described in     
subparagraph 7,c77i7 for any period 7and
 who is not1 but for subclause 7,i71 an 
eligible student 7as defined in section 
#be;,a7b77#c77 for such period7-- 7,i7  
for purposes of clause 7i71 such        
individual shall be treated as an       

eligible student for such period1       
7,,ii7 clause 7ii7 shall not apply1 and 
7,,iii7 the amount treated as qualified 
higher education expenses by reason of  
clause 7i7 for such period shall not    
exceed the sum of the monthly housing   
stipends which would be payable to such 
designated beneficiary for months during
 such period under section              
#ccac7;g77#c77;,b77i7 of title #ch1     
,united ,states ,code1 if such          
beneficiary were entitled to educational
 assistance under chapter #cc of such   
title #ch4  ,the ,secretary shall       
publish1 at the appropriate time        
determined by the ,secretary1 the       
monthly housing stipend amount described
 in subclause 7,,iii7 with respect to   
each ,,zip code area of the ,united     
,states4  4  7d7 ,effective date ,the   
amendments made by this section shall   
apply to distributions paid after       
,december #ca1 #bjai4