US SB1590

Amends Internal Revenue Code Section 529(c) to expand qualified tuition program (529 plan) distributions to cover aviation maintenance and commercial pilot training courses

Qualified expenses include tuition, fees, books, supplies, and equipment required for participation in eligible aviation programs

Aviation maintenance courses must be taught at schools governed by 14 CFR Part 147 (FAA-certified aviation maintenance technician schools)

Commercial pilot courses must be taught at flight schools providing training under 14 CFR Part 61 or holding pilot school certificates under 14 CFR Part 141

Changes apply to distributions made after the date of enactment