,,ii  #aah? ,,congress  #a/ ,session    
,s4 #gbb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #h1 #bjbc,ms4     
,klobu*> 7= h]self1 ,mr4 ,braun1 ,ms4   
,duckwor?1 ,ms4 ,coll9s1 ,mrs4 ,fe9/e91 
,mr4 ,man*91 & ,mr4 ,he9ri*7 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 c]ta9 exp5ses associat$ )
 obta9+ or ma9ta9+ recogniz$ po/second>y
 cr$5tials to be treat$ z qualifi$ high]
 education exp5ses = purposes ( #ebi    
acc\nts4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,fre$om ,to ,inve/ 9        
,tomorr['s ,work=ce ,act4  #b4 ,c]ta9   
c>e] tra9+ & cr$5tial+ exp5ses treat$ z 
qualifi$ high] education exp5ses =      
purposes ( #ebi acc\nts  7a7 ,9 g5]al   
,section #ebi7;e77#c7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,c7
 ,c]ta9 c>e] tra9+ & cr$5tial+ exp5ses  
7i7 ,9 g5]al ,! t]m qualifi$ high]      
education exp5ses includes-- 7,i7       

tuition1 fees1 books1 supplies1 &       
equipm5t requir$ = ! enrollm5t or       
att5dance ( an individual 9 a recogniz$ 
po/second>y cr$5tial program1 or any o!r
 exp5se incurr$ 9 connection ) enrollm5t
 9 or att5dance at a recogniz$          
po/second>y cr$5tial program if su*     
exp5se w\ld1 if incurr$ 9 connection )  
enrollm5t or att5dance at an eligible   
educational in/itution1 be cov]$ "u     
subp>agraph 7,a71 &  7,,ii7 fees requir$
 to obta9 or ma9ta9 a recogniz$         
po/second>y cr$5tial1 includ+ te/+ & o!r
 fees requir$ by ! organization issu+ ! 
recogniz$ po/second>y cr$5tial z a      
condition ( ma9ta9+ or obta9+ !         
cr$5tial4  7ii7 ,recogniz$ po/second>y  
cr$5tial program ,= purposes ( ?is      
subp>agraph1 ! t]m recogniz$ po/second>y
 cr$5tial program means a program to    
obta9 a recogniz$ po/second>y cr$5tial  
if su* program is includ$ on a li/      
prep>$ "u section #abb7;d7 ( ! ,work=ce 
,innovation & ,opportunity ,act or meets
 ! tra9+ or educational pr]equisites to 

qualify an individual to take an        
exam9ation develop$ or adm9i/]$ by an   
organization widely recogniz$ z provid+ 
reputable cr$5tials 9 ! occupation1 :]e 
su* exam9ation is requir$ to obta9 or   
ma9ta9 a recogniz$ po/second>y cr$5tial4
  7iii7 ,recogniz$ po/second>y cr$5tial 
,= purposes ( ?is subp>agraph1 ! t]m    
recogniz$ po/second>y cr$5tial means--  
7,i7 a recogniz$ po/second>y cr$5tial1 z
 su* t]m is def9$ 9 section #c7eb7 ( !  
,work=ce ,innovation & ,opportunity ,act
 7#bi ,u4,s4,c4 #cajb7 7b an            
indu/ry-recogniz$ cr$5tial %all be = a  
program = :i* a provid] is eligible "u  
section #abb ( t ,act 7#bi ,u4,s4,c4    
#caeb771 includ+ a cr$5tial f a         
c]tificate or c]tification program t is 
accr$it$ by ! ,national ,commission =   
,c]tify+ ,ag5cies or ! ,am]ican         
,national ,/&>ds ,in/itute1 or  7,,ii7  
any o!r po/second>y cr$5tial recogniz$ =
 purposes ( ?is subp>agraph "u          
regulations or guidance provid$ by !    
,secret>y1 9 consultation ) ! ,secret>y 

( ,labor4  4  7b7 ,effective date ,!    
am5dm5t made by ?is section %all apply  
to exp5ses paid or incurr$ 9 taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4