S722-118

Introduced

To amend the Internal Revenue Code of 1986 to permit certain expenses associated with obtaining or maintaining recognized postsecondary credentials to be treated as qualified higher education expenses for purposes of 529 accounts.

118th Congress Introduced Mar 8, 2023

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 certain career training and credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts Section 529(e)(3) of the Internal Revenue Code of 1986 is amended by adding at. It relies on definition changes, tax rate changes, compliance mandates, and product standards. The main policy areas are Education and Environment.

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, Environmental and public health interests affected by the bill would take on compliance duties, and Educational institutions and students affected by the bill would take on compliance duties.

Key Provisions

  • Requires certain career training and credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts Section 529(e)(3) of the Internal Revenue Code of 1986 is amended by adding at...

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 certain career training and credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts Section 529(e)(3) of the Internal Revenue Code of 1986 is amended by adding at.

Key Policy Areas

Education, Environment

Primary Purpose

The bill requires certain career training and credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts Section 529(e)(3) of the Internal Revenue Code of 1986 is amended by adding at.

Policy Domains

Education Environment

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Environmental and public health interests affected by the bill
  • Educational institutions and students affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Educational institutions and students affected by the bill:
Environmental and public health interests affected by the bill:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
Mar 8, 2023

Ms. Klobuchar (for herself, Mr. Braun, Ms. Duckworth, Ms. Collins, …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Education Environment

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology