March 3, 2025
Mr. Collins (for himself, Mr. Panetta, Mr. Kelly of Pennsylvania, and Mrs. McBath) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses.
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 expenseshall 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 coursemeans 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 coursemeans 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.
(b) Effective date
The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.