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.

This bill amends the tax code to allow certain business-related expenses to count toward qualified higher education costs for 529 savings accounts. Specifically, it permits individuals to use 529 funds to cover "qualified business trade expenses" paid for depreciable equipment (like tools or machinery) used in specific trades, such as construction or electrical work, as defined by North American Industry Classification System codes. The bill directly affects 529 account beneficiaries enrolled in approved trade fields who incur these business-related costs. It excludes building purchases and applies to expenses paid after the bill's enactment date.