,,ii  #aafth ,,congress  #ast ,session  
,s4 #cgi  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #g1       
#bjai,ms4 ,klobuchar 7for herself1 ,ms4 
,baldwin1 ,ms4 ,duckworth1 ,mrs4        
,feinstein1 and ,mr4 ,manchin7          
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 permit amounts paid for        
programs to obtain a recognized         
postsecondary credential or a license to
 be treated as qualified higher         
education expenses for purposes of a    
#ebi account4  #a4 ,certain career      
training expenses treated as qualified  
higher education expenses  7a7 ,in      
general ,paragraph 7#c7 of section      
#ebi7;e7 of the ,internal ,revenue ,code
 of #aihf is amended by adding at the   
end the following new subparagraph3     
7,c7 ,certain career training expenses  
7i7 ,in general ,in the case of an      
individual who is enrolled in or        

attending a program to obtain a         
recognized postsecondary credential or  
occupational license1 the term qualified
 higher education expenses includes     
expenses similar to the expenses        
described in subparagraph 7,a7 which are
 required for such program4  7ii7       
,program to obtain a recognized         
postsecondary credential ,for purposes  
of this subparagraph-- 7,i7 the term    
recognized postsecondary credential has 
the meaning given the term in section   
#c7eb7 of the ,workforce ,innovation and
 ,opportunity ,act 7#bi ,u4,s4,c4       
#cajb7eb771 and  7,,ii7 when used with  
respect to obtaining such a credential1 
the term program means only a program   
which is included1 and is offered by a  
provider which is included1 on the list 
described in section #abb7;d7 of the    
,workforce ,innovation and ,opportunity 
,act 7#bi ,u4,s4,c4 #caeb7;d774  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