To amend the Internal Revenue Code of 1986 to permit qualified business trade expenses to be treated as qualified higher education expenses for purposes of 529 accounts.

[AI summary unavailable — showing source text] [Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 9984 Introduced in House (IH)] <DOC> 118th CONGRESS 2d Session H. R. 9984 To amend the Internal Revenue Code of 1986 to permit qualified business trade expenses to be treated as qualified higher education expenses for purposes of 529 accounts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 11, 2024 Ms. Perez introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to permit qualified business trade expenses to be treated as qualified higher education expenses for purposes of 529 accounts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. QUALIFIED BUSINESS TRADE EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS. (a) In General.--Section 529(e)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(C) Qualified business tr…