,,ii  #aah? ,,congress  #a/ ,session    
,s4 #biba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bf          
7legislative day1 ,septemb] #bb71       
#bjbc,mr4 ,m>%all introduc$ ! foll[+    
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 p]mit #ebi plans to be us$ = c]ta9     
non-degree te*nical tra9+ c]tificate    
programs1 appr5tice%ip programs1 & o!r  
tra9+ programs4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,am]ican ,work=ce  
,emp[]m5t ,act4  #b4 #ebi acc\nt fund+ =
 non-degree te*nical tra9+ c]tificate   
programs1 appr5tice%ip programs1 & o!r  
tra9+ programs  7a7 ,9 g5]al ,p>agraph  
7#h7 ( section #ebi7;c7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#h7 ,treatm5t ( c]ta9 exp5ses
 associat$ ) te*nical tra9+ c]tificate  
programs1 regi/]$ appr5tice%ip programs1
 & o!r tra9+ programs ,any ref]5ce 9 ?is
 subsection to ! t]m qualifi$ high]     
education exp5se %all include a ref]5ce 

to exp5ses = fees1 books1 supplies1 &   
equipm5t requir$ = ! p>ticipation ( a   
designat$ b5efici>y 9-- 7,a7 an         
appr5tice%ip program regi/]$ & c]tifi$ )
 ! ,secret>y ( ,labor "u ! ,act ( ,augu/
 #af1 #aicg 7commonly kn[n z ! ,national
 ,appr5tice%ip ,act2 #ej ,/at4 #ffd1    
*apt] #ffc2 #bi ,u4,s4,c4 #ej et seq471 
7,b7 a preappr5tice%ip program z def9$ 9
 section #fha4dhj ( title #bj1 ,code (  
,f$]al ,regulations 7or any succe$+     
regulation71  7,c7 a program ( high     
s*ool c>e] & te*nical education 7z !    
t]ms high s*ool & c>e] & te*nical       
education are def9$ 9 section #c ( !    
,c>l ,d4 ,p]k9s ,c>e] & ,te*nical       
,education ,act ( #bjjf 7#bi ,u4,s4,c4  
#bcjb771 or  7,d7 obta9+ or ma9ta9+ a   
recogniz$ po/second>y cr$5tial z def9$ 9
 section #c ( ! ,work=ce ,innovation &  
,opportunity ,act 7#bi ,u4,s4,c4 #cajb71
 includ+ te/+ & o!r fees requir$ by !   
organization issu+ ! recogniz$          
po/second>y cr$5tial z a condition (    
obta9+ or ma9ta9+ ! cr$5tial4  4  7b7   

,effective date ,! am5dm5t made by ?is  
section %all apply to exp5ses paid or   
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act = programs beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4