This bill amends the Internal Revenue Code of 1986 to expand the definition of qualified higher education expenses for 529 accounts. It specifically includes **certain postsecondary credentialing expenses**, enabling individuals to use tax-advantaged savings for a broader array of workforce development and skill-building programs beyond traditional degrees. This legislative change aims to make education savings more flexible for modern career pathways. The legislation defines **qualified postsecondary credentialing expenses** to encompass tuition, fees, books, supplies, and equipment necessary for enrollment in a recognized postsecondary credential program. It also covers fees for testing required to obtain or maintain a credential, alongside continuing education fees mandated for credential maintenance. A **recognized postsecondary credential program** must meet specific criteria, such as being included on a State list under the Workforce Innovation and Opportunity Act or listed in the Department of Veterans Affairs' WEAMS Public directory. Additionally, the bill details what qualifies as a **recognized postsecondary credential**. This includes various industry-recognized employment credentials, such as those accredited by specific organizations or found in the Department of Defense's COOL directory. It also covers certificates of completion for registered apprenticeships, occupational or professional licenses issued by state or federal governments, and other credentials defined under the Workforce Innovation and Opportunity Act. These amendments will apply to distributions made after the date of the Act's enactment.