H.R. 1818

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1818 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 1818

To amend the Internal Revenue Code of 1986 to allow qualified 
distributions from qualified tuition programs for certain aviation 
maintenance and commercial pilot courses.

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IN THE HOUSE OF REPRESENTATIVES

March 3, 2025

Mr. Collins (for himself, Mr. Panetta, Mr. Kelly of Pennsylvania, and 
Mrs. McBath) introduced the following bill; which was referred to the 
Committee on Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to allow qualified 
distributions from qualified tuition programs for certain aviation 
maintenance and commercial pilot courses.

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

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Aviation Workforce Development 
Act''.

SEC. 2. QUALIFIED DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS FOR 
CERTAIN AVIATION MAINTENANCE AND COMMERCIAL PILOT 
COURSES.

(a) In General.--Section 529(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
``(10) Treatment of certain aviation maintenance and 
commercial pilot courses.--
``(A) In general.--Any reference in this subsection 
to the term `qualified higher education expense' shall 
include a reference to expenses for tuition, fees, 
books, supplies, and equipment required for the 
participation of a designated beneficiary in a 
qualified aviation maintenance course or a qualified 
commercial pilot course.
``(B) Qualified aviation maintenance course.--For 
purposes of this paragraph, the term `qualified 
aviation maintenance course' means any course of 
instruction taught at an aviation maintenance 
technician school governed by part 147 of title 14, 
Code of Federal Regulations.
``(C) Qualified commercial pilot course.--The term 
`qualified commercial pilot course' means a commercial 
pilot course taught at a flight school that provides 
flight training, as defined in part 61 of title 14, 
Code of Federal Regulations, or that holds a pilot 
school certificate under part 141 of title 14, Code of 
Federal Regulations.''.
(b) Effective Date.--The amendment made by this section shall apply 
to distributions made after the date of the enactment of this Act.
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