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139 STAT. 219 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(B) Curriculum and curricular materials. ‘‘(C) Books or other instructional materials. ‘‘(D) Online educational materials. ‘‘(E) Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and— ‘‘(i) is licensed as a teacher in any State, ‘‘(ii) has taught at an eligible educational institu- tion, or ‘‘(iii) is a subject matter expert in the relevant subject. ‘‘(F) Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission. ‘‘(G) Fees for dual enrollment in an institution of higher education. ‘‘(H) Educational therapies for students with disabil- ities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to distributions made after the date of the enactment of this Act. (b) INCREASE IN LIMITATION.— (1) IN GENERAL.—The last sentence of section 529(e)(3) is amended by striking ‘‘$10,000’’ and inserting ‘‘$20,000’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to taxable years beginning after December 31, 2025. SEC. 70414. CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS. (a) IN GENERAL.—Section 529(e)(3) is amended by adding at the end the following new subparagraph: ‘‘(C) CERTAIN POSTSECONDARY CREDENTIALING EXPENSES.—The term ‘qualified higher education expenses’ includes qualified postsecondary credentialing expenses (as defined in subsection (f)).’’. (b) QUALIFIED POSTSECONDARY CREDENTIALING EXPENSES.— Section 529 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new sub- section: ‘‘(f) QUALIFIED POSTSECONDARY CREDENTIALING EXPENSES.— For purposes of this section— ‘‘(1) IN GENERAL.—The term ‘qualified postsecondary credentialing expenses’ means— ‘‘(A) tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary in a recognized postsecondary credential pro- gram, or any other expense incurred in connection with enrollment in or attendance at a recognized postsecondary credential program if such expense would, if incurred in connection with enrollment or attendance at an eligible educational institution, be covered under subsection (e)(3)(A), Definitions. 26 USC 529 note. 26 USC 529 note.