S.Amdt. 3815

SA 3815. Ms. KLOBUCHAR submitted an amendment intended to be proposed
by her to the bill H.R. 6157, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2019, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. (a) Paragraph (3) of section 529(e) of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new subparagraph:
``(C) Certain career training expenses.--
``(i) In general.--In the case of an individual who is
enrolled in or attending a program to obtain a recognized
postsecondary credential or occupational license, the term
`qualified higher education expenses' includes expenses
similar to the expenses described in subparagraph (A) which
are required for such program.
``(ii) Program to obtain a recognized postsecondary
credential.--For purposes of this subparagraph--

``(I) the term `recognized postsecondary credential' has
the meaning given the term in section 3(52) of the Workforce
Innovation and Opportunity Act (29 U.S.C. 3102(52)), and
``(II) when used with respect to obtaining such a
credential, the term `program' means only a program which is
included, and is offered by a provider which is included, on
the list described in section 122(d) of the Workforce
Innovation and Opportunity Act (29 U.S.C. 3152(d)).''.

(b) The amendment made by this section shall apply to
expenses paid or incurred in taxable years beginning after
the date of the enactment of this Act.
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