[Congressional Record Volume 163, Number 202 (Tuesday, December 12, 2017)]
[Senate]
[Page S7976]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DAINES (for himself, Mr. Booker, Ms. Murkowski, and Ms. 
        Warren):
  S. 2222. A bill to amend the Internal Revenue Code of 1986 to allow 
for distributions from 529 accounts for expenses associated with 
registered apprenticeship programs; to the Committee on Finance.
  Mr. DAINES. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2222

       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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