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S 379 116th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses…

Official title: A bill to amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treate… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses for purposes of a 529 account.

Introduced: February 7, 2019 Introduced by: Klobuchar, Amy Democratic · Minnesota See on congress.gov
Taxation Bank accounts, deposits, capitalEmployment and training programsHigher educationIncome tax deferral
More subjectsShow fewer subjects
Income tax exclusionLicensing and registrationsStudent aid and college costs
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 7, 2019
Read twice and referred to the Committee on Finance.
Feb 7, 2019
Introduced in Senate
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 Latest action February 7, 2019

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for expenses required for programs to obtain a recognized postsecondary credential or occupational license.

A "recognized postsecondary credential" is a credential consisting of an industry-recognized certificate or certification, a certificate of completion of an apprenticeship, a license recognized by the state involved or federal government, or an associate or baccalaureate degree.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Baldwin, Tammy
Wisconsin · Feb 7, 2019
 D
Duckworth, Tammy
Illinois · Feb 7, 2019
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APA
U.S. Congress. (2026). S. 379: A bill to amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses for purposes of a 529 account.. 116th Congress. Open America. https://openamerica.io/bill/116-S-379/
MLA
"S. 379: A bill to amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses for purposes of a 529 account.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-379/.
Bluebook (legal)
S. 379, 116th Cong. (2026), https://openamerica.io/bill/116-S-379/.
Markdown link
[S. 379: A bill to amend the Internal Revenue Code of 1986 to permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses for purposes of a 529 account.](https://openamerica.io/bill/116-S-379/)
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