,,ii  #aai? ,,congress  #a/ ,session    
,s4 #gef  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #bf1 #bjbe,ms4
 ,klobu*> 7= h]self1 ,mr4 ,m>%all1 ,mr4 
,wel*1 & ,ms4 ,coll9s7 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to treat c]ta9 po/second>y        
cr$5tial+ exp5ses z qualifi$ 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   
po/second>y 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 po/second>y cr$5tial+ exp5ses ,!
 t]m qualifi$ high] education exp5ses   
includes qualifi$ po/second>y cr$5tial+ 
exp5ses 7z def9$ 9 subsection 7f774  4  
7b7 ,qualifi$ po/second>y cr$5tial+     

exp5ses ,section #ebi ( su* ,code is    
am5d$ by r$esignat+ subsection 7f7 z    
subsection 7g7 & by ins]t+ aft]         
subsection 7e7 ! foll[+ new subsection3 
7f7 ,qualifi$ po/second>y cr$5tial+     
exp5ses ,= purposes ( ?is section-- 7#a7
 ,9 g5]al ,! t]m qualifi$ po/second>y   
cr$5tial+ exp5ses means-- 7,a7 tuition1 
fees1 books1 supplies1 & equipm5t       
requir$ = ! enrollm5t or att5dance ( a  
designat$ b5efici>y 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     
subsection 7e77#c77;,a71  7,b7 fees =   
te/+ if su* te/+ is requir$ to obta9 or 
ma9ta9 a recogniz$ po/second>y cr$5tial1
 &  7,c7 fees = cont9u+ education if su*
 education is requir$ to ma9ta9 a       
recogniz$ po/second>y cr$5tial4  7#b7   
,recogniz$ po/second>y cr$5tial program 

,! t]m recogniz$ po/second>y cr$5tial   
program means any program to obta9 a    
recogniz$ po/second>y cr$5tial if-- 7,a7
 su* program is includ$ on a ,/ate li/  
prep>$ "u section #abb7;d7 ( ! ,work=ce 
,innovation & ,opportunity ,act 7#bi    
,u4,s4,c4 #caeb7;d771  7,b7 su* program 
is li/$ 9 ! public directory ( ! ,web   
,enabl$ ,approval ,managem5t ,sy/em     
7,,weams7 ( ! ,vet]ans ,b5efits         
,adm9i/ration1 or successor directory   
su* program1  7,c7 an exam9ation        
7develop$ or adm9i/]$ by an organization
 widely recogniz$ z provid+ reputable   
cr$5tials 9 ! occupation7 is requir$ to 
obta9 or ma9ta9 su* cr$5tial & su*      
organization recognizes su* program z   
provid+ tra9+ or education :i* prep>es  
individuals to take su* exam9ation1 or  
7,d7 su* program is id5tifi$ by !       
,secret>y1 aft] consultation ) !        
,secret>y ( ,labor1 z be+ a reputable   
program = obta9+ a recogniz$ po/second>y
 cr$5tial = purposes ( ?is subp>agraph4 
7#c7 ,recogniz$ po/second>y cr$5tial ,! 

t]m recogniz$ po/second>y cr$5tial      
means-- 7,a7 any po/second>y employm5t  
cr$5tial t is indu/ry recogniz$ & is--  
7i7 any po/second>y employm5t cr$5tial  
issu$ by a program t is accr$it$ by !   
,in/itute = ,cr$5tial+ ,excell5ce1 !    
,national ,commission on ,c]tify+       
,ag5cies1 or ! ,am]ican ,national ,/&>ds
 ,in/itute1  7ii7 any po/second>y       
employm5t cr$5tial t is includ$ 9 !     
,cr$5tial+ ,opportunities ,on-,l9e      
7,,cool7 directory ( cr$5tial+ programs 
7or successor directory7 ma9ta9$ by !   
,dep>tm5t ( ,def5se or by any bran* ( ! 
,arm$ ,=ces1 or  7iii7 any po/second>y  
employm5t cr$5tial id5tifi$ = purposes (
 ?is clause by ! ,secret>y1 aft]        
consultation ) ! ,secret>y ( ,labor1 z  
be+ indu/ry recogniz$1  7,b7 any        
c]tificate ( completion ( an            
appr5tice%ip t is regi/]$ & 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,c7 any occupational or pr(essional    
lic5se issu$ or recogniz$ by a ,/ate or 
! ,f$]al ,gov]nm5t 7& any c]tification t
 satisfies a condition = obta9+ su* a   
lic5se71 &  7,d7 any recogniz$          
po/second>y cr$5tial z def9$ 9 section  
#c7eb7 ( ! ,work=ce ,innovation &       
,opportunity ,act 7#bi ,u4,s4,c4        
#cajb7eb771 provid$ ?r\gh a program     
describ$ 9 p>agraph 7#b77;,a74  4  7c7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to di/ributions made 
aft] ! date ( ! enactm5t ( ?is ,act4