To amend the Internal Revenue Code of 1986 to allow qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses Section 529(c) of the Internal Revenue Code of 1986 is amended by adding at the end. It relies on definition changes, compliance mandates, and delegation of rulemaking. The main policy areas are Education and Transportation.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Educational institutions and students affected by the bill would take on compliance duties, and Aviation operators and passengers affected by the bill would take on compliance duties.
Key Provisions
- Requires qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses Section 529(c) of the Internal Revenue Code of 1986 is amended by adding at the end...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses Section 529(c) of the Internal Revenue Code of 1986 is amended by adding at the end.
Key Policy Areas
Education, Transportation
Primary Purpose
The bill requires qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses Section 529(c) of the Internal Revenue Code of 1986 is amended by adding at the end.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Educational institutions and students affected by the bill
- Aviation operators and passengers affected by the bill
Sponsors
Tim Scott
R-SC | Primary Sponsor
Legislative Progress
IntroducedMr. Scott of South Carolina (for himself and Ms. Cantwell) …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
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