H.R. 1818

119th CONGRESS 1st Session

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 HOUSE OF REPRESENTATIVES · March 3, 2025 · Sponsor: Mr. Collins · Committee: Committee on Ways and Means

Table of contents

• H.R. 1818
  • SEC. 1. Short title
  • SEC. 2. Qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses

SEC. 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
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 529(c)
    • (10) Treatment of certain aviation maintenance and commercial pilot courses
      • (A) In general
        • Any reference in this subsection to the term 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. qualified higher education expense
      • (B) Qualified aviation maintenance course
        • For purposes of this paragraph, the term means any course of instruction taught at an aviation maintenance technician school governed by part 147 of title 14, Code of Federal Regulations. qualified aviation maintenance course
      • (C) Qualified commercial pilot course
        • The term means a commercial pilot course taught at a flight school that provides flight training, as defined in part 61 of title 14, Code of Federal Regulations, or that holds a pilot school certificate under part 141 of title 14, Code of Federal Regulations. qualified commercial pilot course
• (b) Effective date
  • The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.