119-s1590

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1590 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 1590

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

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 May 5, 2025

 Mr. Scott of South Carolina (for himself, Ms. Cantwell, and Mr. 
 Warnock) 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 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 expenses' 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 which provides 
 flight training, as defined in part 61 of title 14, 
 Code of Federal Regulations, or which 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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