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
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.