,,ii  #aaith ,,congress  #ast ,session  
,s4 #gef  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #bf1      
#bjbe,ms4 ,klobuchar 7for herself1 ,mr4 
,marshall1 ,mr4 ,welch1 and ,ms4        
,collins7 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 treat certain postsecondary 
credentialing expenses 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 postsecondary       
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 postsecondary credentialing    
expenses ,the term qualified higher     

education expenses includes qualified   
postsecondary credentialing expenses 7as
 defined in subsection 7f774  4  7b7    
,qualified postsecondary credentialing  
expenses ,section #ebi of such ,code is 
amended by redesignating subsection 7f7 
as subsection 7g7 and by inserting after
 subsection 7e7 the following new       
subsection3  7f7 ,qualified             
postsecondary credentialing expenses    
,for purposes of this section-- 7#a7 ,in
 general ,the term qualified            
postsecondary credentialing expenses    
means-- 7,a7 tuition1 fees1 books1      
supplies1 and equipment required for the
 enrollment or attendance of a          
designated beneficiary 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          

subsection 7e77#c77;,a71  7,b7 fees for 
testing if such testing is required to  
obtain or maintain a recognized         
postsecondary credential1 and  7,c7 fees
 for continuing education if such       
education is required to maintain a     
recognized postsecondary credential4    
7#b7 ,recognized postsecondary          
credential program ,the term recognized 
postsecondary credential program means  
any program to obtain a recognized      
postsecondary credential if-- 7,a7 such 
program is included on a ,state list    
prepared under section #abb7;d7 of the  
,workforce ,innovation and ,opportunity 
,act 7#bi ,u4,s4,c4 #caeb7;d771  7,b7   
such program is listed in the public    
directory of the ,web ,enabled ,approval
 ,management ,system 7,,weams7 of the   
,veterans ,benefits ,administration1 or 
successor directory such program1  7,c7 
an examination 7developed or            
administered by an organization widely  
recognized as providing reputable       
credentials in the occupation7 is       

required to obtain or maintain such     
credential and such organization        
recognizes such program as providing    
training or education which prepares    
individuals to take such examination1 or
  7,d7 such program is identified by the
 ,secretary1 after consultation with the
 ,secretary of ,labor1 as being a       
reputable program for obtaining a       
recognized postsecondary credential for 
purposes of this subparagraph4  7#c7    
,recognized postsecondary credential    
,the term recognized postsecondary      
credential means-- 7,a7 any             
postsecondary employment credential that
 is industry recognized and is-- 7i7 any
 postsecondary employment credential    
issued by a program that is accredited  
by the ,institute for ,credentialing    
,excellence1 the ,national ,commission  
on ,certifying ,agencies1 or the        
,american ,national ,standards          
,institute1  7ii7 any postsecondary     
employment credential that is included  
in the ,credentialing ,opportunities    

,on-,line 7,,cool7 directory of         
credentialing programs 7or successor    
directory7 maintained by the ,department
 of ,defense or by any branch of the    
,armed ,forces1 or  7iii7 any           
postsecondary employment credential     
identified for purposes of this clause  
by the ,secretary1 after consultation   
with the ,secretary of ,labor1 as being 
industry recognized1  7,b7 any          
certificate of completion of an         
apprenticeship that is registered and   
certified with the ,secretary of ,labor 
under the ,act of ,august #af1 #aicg    
7commonly known as the ,national        
,apprenticeship ,act2 #ej ,stat4 #ffd1  
chapter #ffc2 #bi ,u4,s4,c4 #ej et      
seq471  7,c7 any occupational or        
professional license issued or          
recognized by a ,state or the ,federal  
,government 7and any certification that 
satisfies a condition for obtaining such
 a license71 and  7,d7 any recognized   
postsecondary credential as defined in  
section #c7eb7 of the ,workforce        

,innovation and ,opportunity ,act 7#bi  
,u4,s4,c4 #cajb7eb771 provided through a
 program described in paragraph         
7#b77;,a74  4  7c7 ,effective date ,the 
amendments made by this section shall   
apply to distributions made after the   
date of the enactment of this ,act4