Fairness for the Trades Act
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Summary
This bill amends the Internal Revenue Code to allow funds in 529 education savings accounts to be used for qualified business trade expenses, specifically for purchasing tangible property (such as tools and equipment) used in designated skilled trades. The bill defines qualified trades by reference to specific North American Industry Classification System codes covering agriculture, construction, installation, repair, and maintenance fields. Funds withdrawn for these purposes would receive the same tax-advantaged treatment currently available for traditional higher education expenses.
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