This legislation proposes to amend the Internal Revenue Code of 1986 to broaden the permissible uses of 529 education savings accounts. It would allow qualified business trade expenses to be treated as qualified higher education expenses , making them eligible for tax-advantaged withdrawals from these accounts. This aims to provide financial support for individuals pursuing careers in various skilled trades. The bill defines qualified business trade expenses as amounts paid by a designated beneficiary for specified business property used in a qualified trade field . This specified business property includes tangible assets, excluding buildings, that are subject to depreciation, such as tools, equipment, and other necessary items for a trade. The legislation explicitly lists numerous North American Industry Classification System (NAICS) codes to define what constitutes a qualified trade field , encompassing a wide range of vocational areas. These changes would apply to expenses paid in taxable years beginning after the bill's enactment.