[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2222 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                S. 2222

 To amend the Internal Revenue Code of 1986 to allow for distributions 
       from 529 accounts for expenses associated with registered 
                        apprenticeship programs.


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                   IN THE SENATE OF THE UNITED STATES

                           December 12, 2017

  Mr. Daines (for himself, Mr. Booker, Ms. Murkowski, and Ms. Warren) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow for distributions 
       from 529 accounts for expenses associated with registered 
                        apprenticeship programs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DISTRIBUTIONS FROM 529S FOR REGISTERED APPRENTICESHIP 
              PROGRAMS.

    (a) In General.--Section 529(e)(3) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(C) Certain expenses associated with registered 
                apprenticeship programs.--The term `qualified higher 
                education expenses' shall include books, supplies, and 
                equipment required for the enrollment or attendance of 
                a designated beneficiary in an apprenticeship program 
                registered and certified with the Secretary of Labor 
                under section 1 of the National Apprenticeship Act (29 
                U.S.C. 50).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made and distributions paid after December 31, 2017.
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