1. Distributions from 529s for registered apprenticeship programs
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) Certain expenses associated with registered apprenticeship programs—The term qualified higher education expenses shall include books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary in an apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act (29 U.S.C. 50).”
Effective date— The amendment made by this section shall apply to contributions made and distributions paid after December 31, 2017.