This legislation proposes an amendment to the Internal Revenue Code of 1986, specifically targeting the definition of qualified higher education expenses under 529 plans. Its primary purpose is to allow funds saved in a 529 plan to be used for admissions application fees to higher education institutions. Currently, these fees are not explicitly covered, and this bill seeks to broaden the scope of eligible expenses. By including application fees, the measure aims to provide families with increased financial flexibility when planning and saving for a student's college education. The amendments will apply to distributions made after the bill's enactment.