A 529 plan is a tax-advantaged education savings plan that can be used for certain qualified education expenses of a designated beneficiary. Federal law now includes certain postsecondary credentialing expenses among qualified 529 expenses.

Certain flight training expenses may qualify when the training is part of a qualifying postsecondary credential program and applicable requirements are met. ATP recommends consulting your CPA or tax advisor before taking a distribution.

Section 70414 of H.R. 1 (2025) expanded the definition of qualified education expenses under Section 529 to include certain postsecondary credentialing expenses.

Depending on the circumstances, potentially qualifying expenses may include flight training tuition, required books and supplies, qualifying equipment, and required testing associated with obtaining a recognized credential. Consult your tax professional to determine which expenses may qualify for your circumstances.

ATP recommends consulting your CPA or other qualified tax professional before requesting a distribution. Your tax professional can evaluate your individual circumstances and the applicable federal and state tax rules.