Bill > S1561

This bill amends the Internal Revenue Code to allow qualified distributions from 529 college savings plans (also known as qualified tuition programs) to cover expenses for tuition, fees, books, supplies, and equipment required for participation in qualified aviation maintenance courses or qualified commercial pilot courses. A qualified aviation maintenance course is defined as any course of instruction taught at an aviation maintenance technician school governed by federal aviation regulations. A qualified commercial pilot course is defined as a commercial pilot course taught at a flight school that provides flight training or holds a pilot school certificate under federal aviation regulations. This provision applies to distributions made after the date of the bill's enactment.