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S. 2222Senate115th Congress (2017-2019)In Committee

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

Sponsored by Steve DainesSen. Steve Daines (R-MT)
Introduced December 12, 2017

AI-Generated Summary

Updated April 15, 2026 at 7:30 PM UTC

The bill changes the tax rules for 529 college‑savings plans so that money from these accounts can be used for costs related to registered apprenticeship programs. It expands what counts as a qualified education expense to include items needed for apprenticeships, letting families and students tap their 529 savings for those costs.

Key Provisions

  • Adds apprenticeship‑related expenses (books, supplies, equipment) to the definition of qualified higher‑education expenses for 529 plan distributions.
  • Applies only to contributions made and distributions taken after Dec. 31, 2017.
  • Requires the apprenticeship program to be registered and certified with the Secretary of Labor under the National Apprenticeship Act.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7976)

Finance Committee

December 12, 2017

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SenateIntro Referral

Introduced in Senate

December 12, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7976)

Finance Committee

December 12, 2017

Floor Debate

1 member

What members said about S. 2222 on the floor

1 Republican
Steve Daines
Sen. Steve DainesR-MT · Dec 12, 2017

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Record
Steve Daines
Sen. Steve DainesR-MT · Dec 12, 2017

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Record

Bill Text

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Introduced in SenateIssued December 12, 2017

II

115th CONGRESS

1st Session

S. 2222

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.

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.